Presentation on E Way Bill

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1 Presentation on E Way Bill 1

Background In the 24 th Meeting of GST Council held through video conference under the chairmanship of the Union Minister of Finance and Corporate Affairs, Shri Arun Jaitley, it was decided to start

2 Background In the 24 th Meeting of GST Council held through video conference under the chairmanship of the Union Minister of Finance and Corporate Affairs, Shri Arun Jaitley, it was decided to start National e- way bill w.e.f. the states were authorized to continue their own separate e-way bill system Vide Notification No. 11/2018- Central Tax; government has extended the trial phase for generation of e-way bill both for intra-state and inter-state movement of goods. It shall be made compulsory from the date to be announced. The group of minister (GoM) formed to oversee the implementation of the Good and Services Tax (GST) has recommended implementation of e-way bill for inter-state movement of goods from April 1 this year. Final decision on the date would be taken by GST Council which is meeting on 10 March. 2

3 E Way Bill Rules (Chapter- XVI) Rule 138 Information to be furnished prior to commencement of movement of goods and generation of e-way bill Rule 138A Documents and devices to be carried by a person-incharge of conveyance Rule 138 B Verification of documents and conveyances Rule 138 C Inspection and verification of goods Rule 138 D Facility for uploading information regarding detention of vehicle 3

E Way Bill E Way Bill E-Way Bill is an electronic way bill for movement of goods which can

Purpose of E Way Bill E-way bill is a mechanism to ensure that goods being transported

evasion. E Way bill E Way bill is required for movement of goods of value in excess of Rs.

Such movement can be for any purpose including but not limited to sale, repair,

4 E Way Bill E Way Bill E-Way Bill is an electronic way bill for movement of goods which can be generated on the e-way Bill Portal. Purpose of E Way Bill E-way bill is a mechanism to ensure that goods being transported comply with the GST Law and is an effective tool to track movement of goods and check tax evasion. E Way bill E Way bill is required for movement of goods of value in excess of Rs. 50,000. Such movement can be for any purpose including but not limited to sale, repair, consignment, on approval supply etc. Requirement of E Way Bill 1. Inter-state movement of goods by the Principal to the Job Worker. 2. Inter-state transport of Handicraft goods by a dealer exempted from GST registration. Exceptions to general rule

5 Requirement of E Way Bill Sale of Services Goods No E-Way Bill Up to 50,000 > 50,000 No E-Way Bill E-Way Bill Required 5

6 When should E-Way Bill be Issued? E Way bill will be generated when there is a movement of goods of value more than Rs. 50,000 under following circumstances: 1. In Relation to Supply (Sale, sales return, purchase, purchases return, stock transfer, import, export) 2. For reason other than supply (Stock transfer, Sale on approval basis, goods sent on job work, Exhibition/fairs, own use) 3. Inward Supply from an unregistered person 6

7 Who to generate E Way Bill E Way bill is required to be issued by registered person causing movement of goods. Consignor Where the movement is caused by registered person as consignor. Consignee Where the movement is caused by registered person as consignee. Consignee Where the goods are supplies by unregistered person as consignor to a registered recipient. Where consignor or consignee has not generated EWB-01 & consignment value of goods > Rs. 50,000 then REGISTERED TRANSPORTER shall generate EWB-01. 7

8 Consignor & Consignee- Causing Movement of Goods Consignor A Conveyance B Consignee Terms of Contract Person Causing Movement of goods Person responsible to generate E Way Bill Ex-Works Consignee (i.e., B) Consignee (i.e., B) FOR (Freight on Road) Consignor (i.e., A) Consignor (i.e., A) 8

9 E Way Bill- Bill to Ship to Model Consignor A First Supply Bill to B Consignee Delivery C Bill to Second Supply As per FAQs: If B & C belong to different legal name/taxpayer : 2 Invoices and 2 E Way Bills 9

10 Goods under single invoice moved in multiple vehicles Consignor A Conveyance 1 Invoice : Plant & Machinery B Consignee Vehicle 1: Component A Vehicle 2: Component B Vehicle 3: Component C Vehicle 4: Component D Vehicle 5: Component E As per FAQs: Goods being transported in a SKD or CKD condition : Multiple EWBs shall be generated for each such vehicles based on the delivery challans issued for that portion of the consignment. 10

11 Import of Goods E-Way Bill Port Exporter in China E-Way Bill Airport ICD/CFS Importer Open Queries: Consignment Value as per Invoice or bill of entry?? Air cargo Complex Where imported goods are directly sent for Job Work or to Customer, How to generate E-Way Bill?? 11

12 Export of Goods Port E-Way Bill Exporter ICD/CFS Exporter to China Airport Air cargo Complex 12

13 Mode of Transportation for E Way Bill E Way Bill required, in case of following mode of transportation: E Way Bill not required, in case of following mode of transportation: Handcart Rickshaw Whether hired or self owned Whether hired or self owned Animal Cart 13

14 Parts of Form GST EWB-01 Part A GSTIN of Suppliers & Recipient (URP, if unregistered) Place of Delivery (PIN Code of Place of Delivery) Document No. (Tax Invoice, Bill of Supply & Delivery Challan etc.) Document Date Value of Goods (Including Tax & Cess) HSN Wise Summary (if aggregate turnover up to 5 crores; 2 digits & for more than 5 crores; 4 digits). Reason for Transportation (select from dropdown menu). Transport Document Number (GRN, Railway Receipt, Air Way Bill etc.). Part B Vehicle No. for road 14

15 Forms & Validity of E Way Bill Forms under E Way Bill: Forms Form GST EWB-01 Form GST EWB-02 Form GST EWB-03 Form GST EWB-04 Description E Way Bill Form Consolidated e-way bill form to be generated by transporter Inspection report to be filled up by proper officer Form to upload details by transporter, if vehicle detained for more than 30 minutes Validity of E Way Bill: Distance Less than 100 Kms For every additional 100 Kms or part thereof Validity Period 1 Day Additional 1 Day An e-way bill is valid for periods as listed above, which is based on the distance travelled by the goods. 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 twenty four hours. 15

16 Possible Scenario s for E Way Bill Creation Supplier Transporter Recipient EWB-01 Part A EWB-01 Part B Category Mode of Transport By Road Registered Person making movement of goods Registered Transporter Category Mode of Transport By Road Registered Person making movement of goods Enrolled Transporter Category Mode of Transport By Air/Train/Vessel Supplier Supplier Category Mode of Transport By Hired or Owned Vehicle Supplier Supplier R stands for Registered U stands for Unregistered Both for Interstate and Intrastate transactions 16

17 Possible Scenario s for E Way Bill Creation Supplier Transporter Recipient EWB-01 Part A EWB-01 Part B Category Mode of Transport By Road Registered Person Transporter Category Mode of Transport By Road Registered Person Enrolled Transporter Category Mode of Transport By Air/Train/Vessel Registered Person Registered Person Where supplier of goods and recipient both are unregistered then creation of E Way bill is optional. R stands for Registered U stands for Unregistered For Intrastate transactions 17

Documents required to generate E Way Bill Invoice/

goods Transporter ID : Transport by road through

through owned / hired vehicle Transport document

18 Documents required to generate E Way Bill Invoice/ Bill of Supply/ Delivery Challan for consignment of goods Transporter ID : Transport by road through transporter Vehicle number : Transport by road through owned / hired vehicle Transport document number, date of document : Transport by Rail / Air / Vessel 18

copy of the e-way bill or the EBN EBN mapped to a Radio

19 Documents required to carry during transit The invoice or bill of supply or delivery challan, as the case may be A copy of the e-way bill or the EBN EBN mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance 19

20 Exemption from generation of E Way Bill 8 notified goods in Annexure to rule 138 like LPG, Postal Baggage, Jewellery, Currency, Used personal and household effects etc. Where goods are transported in a non-motorized vehicle. Movement of goods from Port/Airport/Air Cargo Complex/Land Custom Station to ICD/ Container Freight Station (for clearance by customs). Specified goods to be notified. Exempted goods other than de-oiled cake. Alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit, natural gas, aviation turbine fuel. Supply of goods falling under Schedule III of CGST Act, 2017 (i.e., Sale of Land). Movement to and from transporter s premises, where distance is less than 10 Kms within the state then only Part A of Form GST EWB-01 to be furnished. 20

21 Step by Step guide to generate E-Way Bill 21

aspx or Ewaybill.nic.in or ewaybill.gst.gov.

22 Step by step guide to generate E Way Bill Step 1: Visit the URL or Ewaybill.nic.in or ewaybill.gst.gov.in Step 2: Do the e-way Bill Registration by filling the e-way Bill Registration form 22

23 Step by step guide to generate E Way Bill Step 3: After putting the GSTIN in the Registration form, this information will get automatically fetched from the GSTIN Server with the option to change the Information Step 4: OTP will be sent to the Registered Mobile No. 23

24 Step by step guide to generate E Way Bill Step 5: After verifying by OTP, Tab to create User id and Password will reflect on the page, you can create User Name and password as per your Choice. Step 6: Login with the User id created 24

25 Step by step guide to generate E Way Bill Step 7: After Login, Dashboard will open Step 8: Click on Generate new under E-waybill option appearing on the left-hand side of the dashboard. 25

Step by step guide to generate E Way Bill Step 9: Fill the required

Transaction Type: Select Outward if you are a supplier of consignment

Sub-type: Select the relevant sub-type applicable to you: If

26 Step by step guide to generate E Way Bill Step 9: Fill the required Information as appearing on the screen: 1. Transaction Type: Select Outward if you are a supplier of consignment Select Inward if you are a recipient of consignment. 2. Sub-type: Select the relevant sub-type applicable to you: If transaction type selected is outward, above subtypes appear: If transaction type selected is inward, above subtypes appear: 26

Step by step guide to generate E Way Bill 3. Document type: Select either of Invoice / Bill/ Challan/ credit note/ Bill of entry or others if not listed. 4. Document No.

27 Step by step guide to generate E Way Bill 3. Document type: Select either of Invoice / Bill/ Challan/ credit note/ Bill of entry or others if not listed. 4. Document No. : Enter the document/invoice number 5. Document Date: Select the date of Invoice or Challan or Document. Note: The system will not allow the user to enter the future date. 27

28 Step by step guide to generate E Way Bill 6. From/ To: Depending on whether you are a supplier or a recipient, enter the to / from section details. From/To. Note: If the supplier/client is unregistered, then mention URP in the field GSTIN, indicating that the supplier/client is an Unregistered Person. 28

Step by step guide to generate E Way Bill For Direct Import Pin code to be entered as 999999 For

Item Details: Add the details of the consignment (HSN code-wise) in this section: Product name,

29 Step by step guide to generate E Way Bill For Direct Import Pin code to be entered as For Direct Export Pin code to be entered as Item Details: Add the details of the consignment (HSN code-wise) in this section: Product name, Description, HSN Code, Quantity, Unit, Value/Taxable value, Tax rates of CGST and SGST or IGST (in %), Tax rate of Cess, if any charged (in %) 29

30 Step by step guide to generate E Way Bill 8. Transporter details: The mode of transport (Road/rail/ship/air) and the approximate distance covered (in KM) needs to be compulsorily mentioned in this part. Apart from above, either of the details can be mentioned: Transporter name, transporter ID, transporter Doc. No. & Date. OR Vehicle number in which consignment is being transported. 30

31 Step by step guide to generate E Way Bill 8. Transporter details: The mode of transport (Road/rail/ship/air) and the approximate distance covered (in KM) needs to be compulsorily mentioned in this part. Apart from above, either of the details can be mentioned: Transporter name, transporter ID, transporter Doc. No. & Date. OR Vehicle number in which consignment is being transported. Approximate distance shall mean the distance between consignor and consignee Place 31

32 Step by step guide to generate E Way Bill Transporter details should be filed in properly as prescribed. Step 9: Click on Submit The system validates data entered and throws up an error if any. Otherwise, your request is processed and the e-way bill in Form EWB-01 form with a unique 12 digit number is generated. The e-way bill generated will look like this: 32

33 Step by step guide to generate E Way Bill 33

34 Step by step guide to generate E Way Bill You can print the E-way Bill generated from the dashboard anytime as follows: Enter the e-way Bill No. and Click on GO 34

35 Step by step guide to generate E Way Bill Also the E-way Bill once generated can be cancelled Sub-users can also be created by using the User-management Tab: 35

36 Step by step guide to generate E Way Bill On Clicking on the Create Sub-User, OTP shall be sent to the Registered Mobile No. and Registered id. After verifying by OTP, the Portal will ask for the requisite details as follows: 36

37 Step by step guide to generate E Way Bill You can create User for a particular Office or all Offices from this Section You can define the role of the Sub-users and then proceed to submit After Submitting, Password will be sent to the Sub-user ID and Mobile No. used while Registration. Note: User ID Format shall be Main User id with the Suffix User id. Let suppose Main user id is ASCCONSULTING and Suffix User id used during Sub-user creation is 1234, Sub-user id would be ASCCONSULTING#

38 Thank You For any further information please contact: Himanshu Vikal Id: Phone No.:

Particulars of E way bill. Who When Part Form In case of MPPKVVCL. Before movement of goods. Fill Part A. Fill Part B. Before movement of goods

Particulars of E way bill. Who When Part Form In case of MPPKVVCL. Before movement of goods. Fill Part A. Fill Part B. Before movement of goods Annexure - I Brief description about E way bill E-way bill is an electronic document to be generated from on the GST portal evidencing movement of goods. It has two Components-Part A comprising of details