E- WAY BILL S.No Question Answer

Transcription

1 E- WAY BILL I. Basics on E-Way Bill (FAQ type) S.No Question Answer 1 What is an E-Way Bill (EWB) A document to be carried by the person in charge of conveyance, generated electronically from the common portal 2 What is the section & rule under GST act in relation to EWB? Section 60 of the GST act read with Rule 138 of the CGST Rules, 2017 provides for the e-way bill mechanism and in this context it is important to note that information is to be furnished prior to the commencement of movement of goods and is to be issued whether the movement is in relation to a supply or for reasons other than supply 3 What is the purpose of EWB 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 4 What is the effective date of implementation of EWB? EWB shall come into effect from Extent of applicability of EWB EWB shall be applicable for all states in India w.e.f from for interstate transactions and on optional basis for intra state transactions. W.e.f EWB is mandatory for intra state transactions also 6 Who is responsible for generation of EWB? 7 What type of supply is covered under EWB? The responsibility (in the order mentioned below) I - The supplier / Consignor II - The receiver III - the registered person if purchase or sale from un-registered person/ dealer. All types of movement of goods including rejection, job work, goods sent for repairs are covered under the EWB procedure

2 S.No Question Answer 8 Is there any threshold limit for applicability of EWB procedure? 9 Who shall generate EWB in case of job work operations? 10 How many copies of the EWB is required to be generated? If the value of material to be moved exceeds Rs.50,000/-, EWB needs to be generated Where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment EWB shall be generated in triplicate. Original for the buyer, duplicate for the transporter and triplicate for the seller 11 How is the EWB structured? A EWB has two parts. Part A contains the details of recipient, details of the items and the value of goods. Part B contains the transporter details (name, vehicle number) 12 What has to be done in case transport details are not available at the time of generation of EWB 13 Whether transporter has any specific duty in case the vehicle number is not mentioned in the EWB? 14 Whether the HSN code of the good need to be mentioned in EWB? If the vehicle number is not known and the goods are handed over to the Transporter for Transport, the person generating the EWB can mention the fact of the same in the e-waybill form. However such EWB shall be valid only if the distance is less than 10 kms If the transporter carries goods of single way bill without mentioning the vehicle number by the persons mentioned in Table -1 or carries goods of more than one e-waybill he shall generate 'Transporter Declaration' Form which is a consolidation of all the way bills carried by him before commencement of transport of goods as per the details of forms GST e-way bill_1 in duplicate Yes. HSN code shall be mentioned in the EWB which shall act as identity of the goods being transported.

3 S.No Question Answer 15 Can a transporter club different Yes. In such case a consolidated EWB consignments in a single vehicle? can be generated wherein, the transporter can carry multiple consignments in a single vehicle. This enables the transporter to carry a single document instead of separate document for each consignment in a conveyance 16 What is the validity of EWB? The validity of EWB is as follows Km Days 00 to to to to > Whether the recipient has to compulsorily accept the EWB generated by supplier of goods? 18 From when is the period to be calculated? 19 What is the penalty of non-filing EWB Recipient of the consignment can accept or reject E-Way Bill, if it does not belongs to him within 72 hours of generation. In case he doesn t take any action, it shall be deemed that the consignment is accepted. Period is to be calculated from the time of generation of the Form GSTeWaybill_1 or Transporter Declaration Form or Transhipment Declaration Form whichever is the latest 200% of the GST value of invoice shall be charged as the penalty for non-filing an EWB 20 Can a EWB be edited? EWB once generated can neither be edited nor amended once generated. 21 Can EWB be cancelled? Yes. It can be cancelled within 24 hours of generation with valid reasons 22 If goods are moving across more than 2 states, whether each time a EWB is required to be generated? 23 Whether e-way bill is required for goods which are exempted under the GST Act? A single EWB is sufficient for movement across India for a consignment. No need for separate transit pass in each state of movement No. EWB is not required for exempted goods

4 S.No Question Answer 24 Whether all movements requires generation of EWB? 25 If goods covered by a single invoice are carried in more than one goods vehicle, whether common e-way bill is sufficient? 26 Can multiple modes of transportation be updated in a single EWB 27 When does the validity of a EWB start? 28 In case there is change in transport details, can it be changed in the EWB 29 What has to be entered in GSTIN column, if consignor or consignee is not having GSTIN? 30 What has to be done to the e-way bill, if the vehicle breaks down 31 Can Part-B of e-way bill be entered by any transporter Exclusion is provided where the value of material is less than Rs.50,000 and in case of transportation of household goods or other articles for own use from one place to another No. A separate EWB has to be generated for each vehicle. Yes. One e-way bill can have multiple modes of transportation like First Ship, then air and road Validity of the e-way bill starts from time of first entry of Part-B (vehicle details), not from the time of generation of e-way bill Transportation (vehicle) details can be updated any number of times till the goods reaches the destination within validity period If the consigner or consignee is unregistered tax payer and not having GSTIN, then user has to enter URP [Unregistered Person] in corresponding GSTIN column If the vehicle breaks down when the goods are being carried with EWB, then the transporter can cause to repair the vehicle and continue the journey. If he is going to change the vehicle, then he has to enter the new vehicle details for that EWB on the web-site using Update vehicle number option and continue the journey with new vehicle Part-B can be entered only by the generator of the EWB and transporter assigned in it. That is, the generator of EWB indicates who is authorized to move the goods by entering his transporter id. Only such transporter can login and update the Part-B.

5 S.No Question Answer 32 What is the procedure if the material is rejected for quality reasons by recipient? Consignee or recipient may reject to take the delivery of consignment due to various reasons. Under such circumstance, the transporter can get one more e-way bill generated with the help of supplier or recipient by indicating supply as Sales Return and with relevant document details and return the goods to supplier as per his agreement with him. II. Screenshots of E-Waybill System 1. LOGIN SCREEN

6 2. GENERATION SCREEN - OUTWARD 3. GENERATION SCREEN INWARD

7 4. GENERATATION SCREEN TRANSPORATION DETAILS 5. GENERATED E-WAY BILL

8 6. VEHICLE NUMBER CHANGE SCREEN 7. UPDATED E-WAY BILL WITH UPDATED TRANSPORT DETAILS