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Home Acts & Rules GST Rules Central Goods and Services Tax Rules, 2017 Chapters List Chapter XVI E-way Rules This
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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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..... er agency, on an authorization received from the consignor, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency and a unique number will be generated on the said portal: Provided also that where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment: Provided also that where handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. 6[Explanation 1. – For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No. 56/2018-Central Tax, dated the 23rd October, 2018, published in the Gazette of India, Extraordinary, Part II, Section .....

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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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..... on the common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1.– For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2.- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule  (5). (4)   Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the .....

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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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..... where the goods to be transported are supplied through an e-commerce operator or a courier agency, the information in Part A of FORM GST EWB-01 may be furnished by such e-commerce operator or courier agency. (8)   The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing the details in FORM GSTR-1: Provided that when the information has been furnished by an unregistered supplier or an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the e-mail is available. (9)   Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal within twenty four hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B: Provided further that the unique number generated under sub-rule (1) shall be valid for a period of fifteen day .....

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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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..... tion 2.- For the purposes of this rule, the expression “Over Dimensional Cargo” shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988).  (11)   The details of the e-way bill generated under this rule shall be made available to the-  (a)   supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or  (b)   recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter,  on the common portal, and the supplier or the recipient, as the case may be, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12)   Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, or the time of delivery of goods .....

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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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..... t II, Section 3, Sub-section (i), vide number G.S.R 679(E)dated the 28th June, 2017 as amended from time to time and notification No. 26/2017Central Tax (Rate), dated the 21st September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1181(E) dated the 21st September, 2017 as amended from time to time; (k)   any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee;   (l)   where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail; (m)   where empty cargo containers are being transported; and (n)   where the goods are being transported upto a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with rule 55.  5[(o) where empty cylinders for packing of liquefied petroleum gas are being moved fo .....

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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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..... ment, furnish information relating to the said goods in Part A of FORM GST  EWB-01, electronically, on the common portal. 2[Provided that 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: Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation – For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No.32/2017-Central Tax dated 15.09.2017 published in the Gazette vide number G.S.R 1158 (E) ] (2)   Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient m .....

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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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..... l in FORM GST EWB-01:  Provided that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (6)   After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. (7)   Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on .....

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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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..... -rule (1) shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12)   Where the recipient referred to in sub-rule (11) does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. (13)   The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory. (14)   Notwithstanding anything contained in this rule, no e-way bill is required to be generated- (a)   where the goods being transported are specified in Annexure; (b)   where the goods are being transported by a non-motorised conveyance;  (c)   where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and (d)   in respect of movement of goods within such areas a .....

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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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..... nsported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01: Provided that where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall furnish, on the common portal, the- (a) information in Part B of FORM GST EWB-01; and (b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be. (3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01: Provided that the registered .....

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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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..... her registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment: Provided that once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. (6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. (7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery .....

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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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..... anation.-For the purposes of this rule, the “relevant date” shall mean the date on which the e-way bill has been generated and the 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. (11) The details of e-way bill generated under sub-rule (1) shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment covered by the e-way bill. (12) Where the person to whom the information specified in sub-rule (11) has been made available does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. (13) The e-way bill generated under this rule or under rule 138 o .....

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Rule 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. - Central Goods and Services Tax Rules, 2017

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  1. Notification No. 35/2020 - Dated: 3-4-2020 - Seeks to extend due date of compliance which falls during the period from "20.03.2020 to 29.06.2020" till 30.06.2020 and to extend validity of e-way bills.
  2. Notification No. 31/2019 - Dated: 28-6-2019 - Central Goods and Services Tax (Fourth Amendment) Rules, 2019.
  3. Notification No. 56/2018 - Dated: 23-10-2018 - Exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration - But, e-way bill is required.
  4. Notification No. 26/2017 - Dated: 21-9-2017 - Exempts intra state supply of heavy water and nuclear fuels from DAE to NPCIL
  5. Notification No. 32/2017 - Dated: 15-9-2017 - Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration
  6. Notification No. 8/2017 - Dated: 14-9-2017 - Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration
  7. Notification No. 7/2017 - Dated: 14-9-2017 - Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration
  8. Notification No. 7/2017 - Dated: 28-6-2017 - Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD
  9. Notification No. 2/2017 - Dated: 28-6-2017 - CGST exempt goods notified under section 11 (1)

 

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