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20 Things You must know about E Way Bills in GST Law

Goods and Services Tax - GST - By: - Ravi Kumar Somani - Dated:- 21-9-2017 Last Replied Date:- 22-9-2017 - Who shall furnish details: Every registered person who causes movement of goods shall furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal, before commencement of such movement. When to submit: If the consignment value of such goods exceeds ₹ 50,000/-. Option is given to generate and carry e-way bill even if the consignment .....

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sed by registered recipient if such recipient is known at the time of commencement of the movement of goods. When not required: Generation of e-way bill is not required in the following cases: In case where the goods are transported for a distance of less than 10 Kms intra-state from the place of business of the consignor. Where the goods being transported are specified in annexure to the Notification no 27/2017. (mainly it covers category of goods that are exempted/ nil rated) Where the goods a .....

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person himself as a consignor or as a consignee through own conveyance or a hired one or by railways or by air or by vessel The consigner/ consignee as the case may be If goods are handed over to a transporter for transportation by road The registered person shall only furnish the information relating to the transporter in Part B and the e-way bill shall be generated by the transporter. When movement is caused by an unregistered person either in his own conveyance or a hired one or through a tr .....

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l number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. Acceptance or rejection of e-way bill: The details of e-way bill generated shall be made available to the recipient, if registered who shall communicate his acceptance or rejection of the consignment. Where no communication is made within 72 hours, then it shall be deemed that he has accepted the said details. Transferring goods in transit: If a transporter is transferring goods from o .....

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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, then the e-way bill may be cancelled within 24 hours of generation of the e-way bill. Validity of e-way bill: Any e-way bill which is generated shall be valid in every State and Union territory. However, the periodicity of validity shall be as under: Upto 100 Km - 1 day For every 100 km or part thereof thereafter - One additional day The period of validity s .....

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llan, 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. Mandatory device in the conveyance: Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance for mapping the e-way bill to the said device. In .....

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