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BASICS OF E-WAY BILL

Goods and Services Tax - GST - By: - Dr. Sanjiv Agarwal - Dated:- 5-1-2018 Last Replied Date:- 15-1-2018 - 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 movem .....

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ll? 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 unregistered persons. However, where a supply is made by an unregistered p .....

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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 Transport 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 b .....

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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 of generation, the e-way bill can be .....

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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 ₹ 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 Rep .....

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. 1st June, 2018 System for both inter-state and intra-state e-way bill generation will be ready by 16th January, 2018 The States may choose their own timings for implementation of e-way Bill for intra-state movement of goods on any date before 1st June, 2018. = = = = = = = = = - Reply By saravanan rengachary - The Reply = 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 .....

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