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E Way Bill [An understanding of e-way bill provisions]

Goods and Services Tax - GST - By: - CASanjay Kumawat - Dated:- 5-9-2017 - A waybill is a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods. Typically it will show the names of the consignor and consignee, the point of origin of the consignment, its destination, and route. Accordingly, it s an official shipping document that travels with a shipment, identifies its consignor, consignee, origin and destination, describes the goods, and .....

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se provisions shall be applicable from a future date as may be notified by the Central Government. Who is required to generate e way bill? Whether there is minimum value for which e way bill is not required to be prepared? Ans. As per Rule 138(1) of the CGST Rules, 2017, every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- in relation to a supply; or for reasons other than supply; or due to inward supply from an unregistered person, shall, be .....

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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. Further, as per Rule 138(3) of the CGST Rules, 2017, where the e-way bill is not generated by the consigner or consignee and the goods are handed over to a transporter for transport .....

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t of the supply as consignee where the goods are transported by railways or by air or by vessel. Whether a consigner or consignee or transporter can generate e way bill voluntary even if value of the consignment is less than ₹ 50,000? Ans. As per first proviso to Rule 138(3) of the CGST Rules, 2017, the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees. Whet .....

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d 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. Whether detail of conveyance is required to be given in the case where goods are to be transported less than 10 KMs? Ans. As per third proviso to Rule 138(3) of the CGST Rules, 2017, where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of busin .....

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y bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. Whether a separate e way bill is required to be generated in case of change of vehicle for transportation of goods to the same consignee? If yes, for the place within 10 KMs distance? Ans. As per Rule 138(5) of the CGST Rules, 2017, any transporter transferring goods from one conveyance to another in the course of transit shall update the details of conveyance in the e-way bill on .....

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in one conveyance? Ans. As per Rule 138(6) of the CGST Rules, 2017, 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. Whether transporter is liable to generate e way bill in case where consigner or .....

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common portal prior to the movement of goods. Whether detail of e way bill generated in respect to movement of goods made available to the supplier for filing of GSTR-1? Ans. As per Rule 138(8) of the CGST Rules, 2017, 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 details in FORM GSTR-1. It may be noted that when the information has been furnished by an unregistered supplier i .....

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ssioner, within 24 hours of generation of the e-way bill. It may be noted that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B. What is the validity/time limit of e way bill generated? Whether the same can be extended? Ans. As per Rule 138(10) of the CGST Rules, 2017, an e-way bill or a consolidated e-way bill generated shall be valid for the specified period from the relevant date, for the specified distance the goods have to b .....

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he transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01. What is the meaning of the relevant date for the determination of validity of the e way bill? Ans. 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. Whether acceptance or rejection by the recipient is necessary i .....

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rs of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. Whether an e way bill generated in one state is valid for other state also? Or a separate e way bill needs to be generated for different states? Ans. As per Rule 138(13) of the CGST Rules, 2017, 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. Accordingly, no sepa .....

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rted 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 in respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State. Whether the facility of generation or cancellation of e way bill is available through SMS? Ans. As per explanation to Rule 138(14) of the CGST Rules, 2017, the facili .....

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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 number shall be valid for a period of thirty days from the date of uploading. Where the registered person .....

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of sub-rule (1), 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. What are the provisions for verification of documents and conveyances? Ans. As per Rule 138B of the CGST Rules, 2017, provisions relating to verification are as .....

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