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All about E-way Bill under GST

Goods and Services Tax - GST - By: - Anuj Bansal - Dated:- 18-9-2017 - After the implementation of GST from 1st July, 2017, waybill under erstwhile acts were discarded. However, it was believed that with the abolition of way bill, the long queues which were often witnessed at state borders will not be seen anymore. But, during the transition phase, the states have allowed to use their own way bill for the temporary period i.e. till e-way bill under GST would be effective. Even after two and half .....

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ho will generate E-way bill? Who will fill the details in the form? When and how to issue the E- way bill? Though the practical applicability of the procedure of E-way bill can t be judged at this moment, still an effort is made to understand what the Rule says with this regard. So, let s analyze the same:- When is E-way bill required? Movement of goods of consignment Value exceeding 50,000 rupees within or outside the State, In relation to a supply; or For reasons other than supply; or Inward s .....

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yance; where the goods are being transported from the port, airport, air cargo complex and land custom 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. Procedure for generating E - way Bill on the GST common portal in different circumstances is as follows:- Case 1 - Goods transp .....

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nished by registered person in Part-A & Part-B of Form GST EWB-01. Case 3 - Transporter transferring goods from one conveyance to another in the course of transit- Transporter who is transferring such goods to another transporter shall before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in Form GST EWB-01. However, where the distance between the place of business of final transporter and the place of business of the cons .....

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-way bill is not generated by the consignor or the consignee - In case value of goods is more than 50,000 rupees and consignor or consignee has not generated e-way bill, in such case transporter shall generate Form GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be. If required consolidated e-way bill may also be generated. The information furnished in Part A of Form GST EWB-01 shall be made available to registered supplier on the common portal and the s .....

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is own conveyance / hired / through transporter, then either the unregistered person or the transporter may generate the E-way Bill in Form GST EWB-01. In case goods are supplied to registered person, the movement shall be said to be caused by such registered person, in case he known at the time of commencement of the movement of goods. Generation of unique ERN - After generation of E-way bill on the common portal, a unique e - way bill number (EBN) shall be made available to the supplier, the r .....

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