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SIMPLIFIED E-WAY BILL UNDER GST

Goods and Services Tax - GST - By: - GST Cornor - Dated:- 22-9-2017 - E-WAY BILL E-Way bill is an electronic way bill which is required to be carried by person in charge of the conveyance; for movements of goods from one place to another place within the state or outside the states. The e-way bill mechanism has been used in the GST to prevent interstate or intrastate movement of goods without payment of GST. IMPLEMENTATION OF E-WAY BILL The Government has notified E-Way Bill Rules vide notificat .....

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ompensation Cess) - If movements of goods are - In relation to a supply: or - For reasons other than supply: or - Due to inward supply from an unregistered person POINTS TO BE REMEMBER - A supply may be either of the following to attract e-way bill provision: - A supply made for a consideration (payment) in the course of business - A supply made for a consideration (payment) which may not be in the course of business - A supply without consideration (without payment) - The expression for reasons .....

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. However, where a supply is made by an unregistered person to a registered person, then the movement is deemed to have caused by a registered recipient and liability to generate e-way bill is lies on to recipient i.e the receiver will have to ensure all the compliances are met as if they were the supplier. - Where the goods are transported for a distance of less than 10 km within the State or Union territory from the place of business of the consignor to the place of business of the transporter .....

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be come from the department that whether e-way is bill is require to be generate or not where the goods are transported within 10 km from the place of business of consignor to the place of business of recipient/consignee) NO REQUIRMENT OF E-WAY BILL - E-way bill is not required if goods are transported by non-motorized conveyances such as cycle, rickshaw etc. In general, non-motorized conveyance does not consume energy or cause pollution and provide social equity - E-way bill is not required whe .....

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erson who cause movements of goods shall before commencement of such movement shall furnish below information electronically in Part A of FORM GST EWB-01. PART-A OF FORM GST EWB-01 (E-WAY BILL) A.1 GSTIN of Recipient <<………………….>> A.2 Place of Delivery <> A.3 Invoice or Challan Number <<………………….>> A.4 Invoice or Challan Date <<……&hel .....

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6. Line Sales 7. Sales Return 8. Exhibition or fairs 9. For own use 10. Others GENERATION OF E-WAY BILL - Where goods are transported by the registered person as a consignor of goods or the recipient of supply as consignee (Registered Person) whether in his own conveyance or a hired one or by railways, by air or by vessels, the said person or recipient will electronically generate an e-way bill after furnishing information relating to the conveyance in Part B OF FORM GST EWB-01. - Where a supply .....

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the basis of invoice or bill of supply or delivery Challan and may also generated consolidate e-way bill in FORM GST EWB-01 prior to movements of goods. However, transporter is not responsible to generate an e-way bill in case of transport by railway, by air or by vessel. (The onus is upon the transporter to generate the e-way bill where it is not generated by consignor or consignee of the goods intended to be moved from one place to other) E-WAY BILL NUMBER (EBN) - Upon generation of the e-way .....

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ORM GSTR-1. - E-way bill will also be allowed to be generated or canceled through SMS - The facility of generation and cancellation of e-way bill may also be made available through SMS. VALIDITY OF E-WAY BILL OR CONSOLIDATED E-WAY BILL Sr. No. Distance Validity Period 1. Up-to 100 km One day from the relevant date 2. For every 100 km or part thereof thereafter One additional day Points to be remember - In an exceptional nature, where the goods cannot be transported within the validity period of .....

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l, 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. - 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 transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. (Read in conjunction with above paragraph) POINTS TO BE REMEMBER - It should be cautiou .....

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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. (Multiple consignments can emerge as one of the biggest area of dispute) CANCELLATION OF E-WAY BILL - In following situation, the e-way bill may be cancelled: - Where goods are not transported or - Where goods are not transported as per the details furnished in the e-way bill. - An e-way bill cannot be cancelled if it has been veri .....

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ils. DOCUMENTS & DEVICES DOCUMENTS - The person in charge of a conveyance shall carry:- The invoice or bill of supply or delivery challan; 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 INVOICE REFERENCE NUMBER 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 t .....

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in a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. RELAXATION IN E-WAY BILL - Where circumstances warrants, 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 .....

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- The final report in Part B of FORM GST EWB-03 shall be recorded within 3 days of such inspection. NO DOUBLE PHYSICAL VERIFICATION - Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently DETENTION OF VEHICLE - .....

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Transporter 4. Form GST EWB-03-Part A Verification Report (Summary Report) To be filed by proper officer within 24 hours of inspection 5. Form GST EWB-03-Part B Verification Report (Final Report) To be filed by proper officer within 3 days of inspection 6. Form GST EWB-04 Detention Report Complaint to be filed by Transporter of Registered person if vehicle is detained by PO for more 30 minutes FORM GST EWB-01 (E-Way Bill) PART-A OF FORM GST EWB-01 (E-WAY BILL) A.1 GSTIN of Recipient <<&he .....

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