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E-Way rules under GST

Goods and Services Tax - GST - By: - CA.VINOD CHAURASIA - Dated:- 1-9-2017 - Introduction: This article discusses in detail about E-way rules prescribed under GST. E-way bill is a kind of permit in electronic format that will have details of goods being transported. The date of from which E way bill would come into force has not been notified yet. Below is the list of forms prescribed under E-way rules Sl. No Form No. Remarks Mainly to be used by 1 FORM GST EWB-01 - Part -A E-Way Bill To be file .....

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led by Transporter of Registered person if vehicle is detained by PO for more 30 minutes 7 FORM GST INV - 1 Generation of Invoice Reference Number To be generated by registered person in case of bill to - ship to transactions Rule - 138 - Information to be furnished prior to commencement of movement of goods and generation of e-way bill. An E way bill is required to transport any item worth ₹ 50,000/- or more within the country. Every registered person who causes movement of goods of consi .....

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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 in 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. Where the e-way bill is not generated as above and the goods are handed over to a transporter for transportation by road, .....

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unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule. Where the goods are transported for a distance of less than 10 KMs 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 transporter may not furni .....

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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 common portal. If the goods are transferred from one vehicle to another then transporter would be required to a new e-way bill. Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common porta .....

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ay 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 ₹ 50,000/-, the transporter shall generate FORM GST .....

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be informed electronically, if the mobile number or the e- mail is available. 9. Where an e-way bill has been generated 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, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill. But, an e-way bill cannot be cancelled if it has been verified in transit .....

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validity period of e- way bill for certain categories of goods. Where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01. 11. The details of e-way bill generated under shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment cover .....

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d are specified in Annexure to rule 138(14). These items are for mass consumption like: vegetables, fruits, food grains, Milk, Honey, meat, bread, curd, books, jewellery, contraceptives, judicial and non judicial stamp papers, newspapers, khadi, raw silk, Indian flag, human hairs, kajal, earthen pots, cheques, municipal waste, puja samagri, LPG, Kerosene, hearing aids, currency etc. where the goods are being transported by a non-motorised conveyance; where the goods are being transported from th .....

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challan, as the case may be; and a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner. A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such nu .....

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bill to the Radio Frequency Identification Device prior to the movement of goods. 5. Where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill- tax invoice or bill of supply or bill of entry; or a delivery challan, where the goods are transported for reasons other than by way of supply. 138B - Verification of documents and conveyances. The Commissioner or an officer empowered b .....

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