TMI BlogBASICS OF E-WAY BILLX X X X Extracts X X X X X X X X Extracts X X X X ..... BASICS OF E-WAY BILL - By: - Dr. Sanjiv Agarwal - Goods and Services Tax - GST - Dated:- 5-1-2018 - - Introduction Electronic Way Bill (E-Way Bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal. Rule 138 of CGST Rules, 2017 provides that information is to be furnished prior to the commencement of movement of goods and is to be issued whether the movement is in relation to a supply or for reasons other than supply . What is an e-way bill? Rule 138 of CGST Rules, 2017 provides that, e-way bill is an electronic way bill whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch has to be generated by every registered person causing movement of goods of consignment value exceeding ₹ 50,000/-. Such movement can be, in relation to a supply for reasons other than supply due to inward supply from un registered person. Who can generate an e-way bill? E-way bill must be generated when there is a movement of goods of more than ₹ 50,000 in value to or from a Registered Person. A Registered person or the transporter may choose to generate and carry e-way bill even if the value of goods is less than ₹ 50,000. Unregistered persons or their transporters may also choose to generate an e-way bill. This means an e-way bill can be generated by both registered and unregis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered persons. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier. How to generate an e-way bill? Every registered person shall furnish he information in relation to goods being transported in Part-A of EWB-01 , electronically on the common portal. Where the Registered person is consignor or consignee (mode of transport may be owned or hired) OR is recipient of goods then, he 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 . (For place of delivery, the pin code of place of delivery must be provided. For Tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsport Document number, the Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number must be provided.) Upon its generation, a unique e-way bill number (EBN) shall be allocated which shall be available to the supplier, recipient, and the transporter. Consolidated e-way bill A consolidated e-way bill can be generated 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 A consolidated e-way bill may be generated by him in FORM GST EWB-02 on common portal prior to the movement of goods. Validity of an e-way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bill Validity of an e-way bill depends upon the distance travelled by the goods being transported. As per Rule 138(10) of 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 distance the goods have to be transported, as mentioned under: Distance Validity period Upto 100 km One day For every 100 km or part thereof thereafter One additional day ( Relevant date shall mean the date on which the e-way bill has been generated) Cancellation of an e-way bill If the good fails to be shipped on the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f generation, the e-way bill can be cancelled within 24 hours but if it is verified in transit then, no cancellation can be made. Exceptions to e-way bill requirement No e-way bill is required to be generated in the following cases: Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017 Goods being transported by a non-motorised conveyance; Goods being transported 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; In respect of movement of goods within such areas as are notified under rule 138(14) ( of the SGST Rules, 2017 of the concerned State; and Consignment value less than ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 50,000/- Summary of Forms to be used Form No. Rule Description GST EWB-01 138 Generation of e-way bill(Part-A Part-B) GST EWB-02 138 Generation of Consolidated e-way bill GST EWB-03 138-C Summary report of every inspection of goods in transit shall be recorded online by the proper officer GST EWB-04 138-D Report against for detention of goods by proper officer Important dates for implementation of an e-way bill system ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Date Why Important 16th January, 2018 The nationwide e-way Bill system will be ready to be rolled out on a trial basis latest by 16 th January, 2018 Trade and transporters can start using this system on a voluntary basis from 16 th January, 2018. 1st February, 2018 The rules for implementation of nationwide e-way Bill system for inter-state movement of goods compulsorily will be notified. 1st June, 2018 System for both inter-state and intra-state e-way bill generation will be ready by 16 th January, 2018 The States may choose their own timings for implementation of e-way B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill for intra-state movement of goods on any date before 1 st June, 2018. = = = = = = = = = - Reply By saravanan rengachary as = Sir, What is the definition of non-motorized conveyance?. Small sized goods ( 50K) can be hand carried by the employees either thru BUS or Train or thru Auto Rickshaw. Is E-way bill is required for these kind of hand carry movements. R. Saravanan. Dated: 5-1-2018 Reply By ANIL ANIKHINDI as = In my view, E-way bill is required in such cases also since the value of supply of goods under GST exceeds ₹ 50000/- Dated: 6-1-2018 Reply By Dr. Sanjiv Agarwal as = Though non-motorized conveyance has not been defined, a motor vehicle is a self-propelled vehicle, commonly wheel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, that does not operate on rails, such as trains or trams and used for the transportation of passengers, or passengers and property. The vehicle propulsion is provided by an engine or motor, usually by an internal combustion engine, or an electric motor, or some combination of the two, such as hybrid electric vehicles and plug-in hybrids. For legal purposes motor vehicles are often identified within a number of vehicle classes including cars, buses, motorcycles, off-road vehicles, light trucks and regular trucks. These classifications vary according to the legal codes of each country. ISO 3833:1977 is the standard for road vehicles types, terms and definitions.[1] Generally to avoid requiring handicapped persons from having to possess an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operator's license to use one, or requiring tags and insurance, powered wheelchairs will be specifically excluded by law from being considered motor vehicles. Thus, any vehicle other than motorized vehicle shall be a non-motorized conveyance (e.g. bullock cart, rickshaw, hand pulled trolleys etc). Dated: 10-1-2018 Reply By CA AJAY KUMAR AGRAWAL as = Sir what if the value is exactly ₹ 50000/- because the law speaks for the value more than less than ₹ 50000/-. Dated: 12-1-2018 Reply By Himansu Sekhar as = Excellent article. It may be a tool to track the inter unit branch transfers. Dated: 15-1-2018 - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... axmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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