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Frequently Asked Questions on E Way Bill

Goods and Services Tax - GST - Dated:- 2-2-2018 - NATIONAL ACADEMY OF CUSTOMS, INDIRECT TAXES AND NARCOTICS (NACIN) Q 1. What is an E Way Bill? Ans. E-way bill (FORM GST EWB-01) is an electronic document (available to supplier / recipient / transporter) generated on the common portal evidencing movement of goods of consignment value more than ₹ 50000/-. It has two Components-Part A comprising of details of GSTIN of supplier & recipient, place of delivery (indicating PIN Code also), doc .....

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.gov.in. Q 3. What is consignment value? Ans. The consignment value of goods shall be the value, determined in accordance with the provisions of section 15 of the CGST Act, 2017, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document. Q 4. Whether consignment value of goods shall include tax also? In case .....

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supply, the movement would be occasioned by means of a delivery challan which is a mandatory document. The delivery challan has to necessarily contain the value of goods as per Rule 55 of the CGST Rules, 2017. The value given in the delivery challan should be adopted in the e-way bill. Q 5. What are the benefits of e-way bill? Ans. Following benefits are expected from e-way bill mechanism (i) Physical interface to pave way for digital interface resulting in elimination of state boundary check-p .....

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ment of goods on any date before 1st June,2018. Q 7. When should an e-way bill be generated? Ans. As per Rule 138 of the CGST Rules, 2017, an e-way bill has to be generated prior to the commencement of transport of goods. Q 8. Whether E-way bill need to be generated for all movements of goods? Ans. E-way bill is not required to be generated in the following cases: a) Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017 which is reproduced below: S/No. Description of Go .....

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Goods being transported by a non-motorised conveyance; c) 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; and d) In respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State. e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No .....

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upply, the e-way bill is required to be issued. Reasons other than supply include movement of goods due to job-work, replacement under warranty, recipient not known, supply of liquid gas where quantity is not known, supply returns, exhibition or fairs, for own use, Sale on approval basis and others etc. Q 10. Who should generate e-way bill? Ans. An e-way bill contains two parts- Part A to be furnished by the registered person who is causing movement of goods of consignment value exceeding ₹ .....

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n relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01. In a nutshell, E-way bill is to be generated by the consignor or consignee himself (if the transportation is being done in own/hired conveyance or by railways by air or by Vessel) or the transporter (if the goods are handed over to a transporter f .....

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supplier or recipient, is required to generate E-way Bill by furnishing the information in part B of the E-Way bill viz transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number). Q 12. Who causes movement of goods? Ans. The movement of goods can be caused by the supplier, if he is registered and he undertakes to transport the goods. In case the recipient undertakes to transport or arrange transport, the movement would be caused by h .....

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EWB-01. Q 14. Is it mandatory to generate e-way bill? What if not done? What are the consequences for non-issuance of e-way bill? Ans. It is mandatory to generate e-way bill in all cases where the value of consignment of goods being transported is more than 50,000/- and it is not otherwise exempted in terms of Rule 138(14) of CGST Rules, 2017. Further no e-way bill is required to be generated in respect of goods being transported by a non-motorised conveyance; goods being transported from the p .....

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e person who transports any taxable goods without the cover of specified documents (e-way bill is one of the specified documents) shall be liable to a penalty of ₹ 10,000/- or tax sought to be evaded (wherever applicable) whichever is greater. Moreover, as per Section 129(1) of CGST Act, 2017, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the Rules made thereunder, all such goods and conveyance used as .....

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e-way bill. There could be three possibilities as below: Situation Movement caused by Impact Recipient is unknown Unregistered person E-way bill not required; However, the supplier has an option to generate e-way bill under citizen option on the e-way bill portal Recipient is known and is unregistered Unregistered person E-way bill not required; However, the supplier has an option to generate e-way bill under citizen option on the e-way bill portal Recipient is known and is registered Deemed to .....

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for own use and Others, one of which can be chosen. Q 17. Whether an unregistered transporter need to compulsorily enroll on the e-way bill system? Ans. Yes, in terms of Rule 58 of the CGST Rules, 2017 read with section 35(2) of the CGST Act, 2017, a transporter and operator of godown or warehouse, if not already registered, shall have to enrol on the common portal by filing GST ENR-01. The transporter enrolled in any one State or UT shall be deemed to be enrolled in other States as well. The un .....

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l not have to upload the information in Part A of FORM GST EWB-01 for generation of e-way bill and the same shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. Q 19. Can the e-way bill be cancelled if the goods are not transported after generation of e-way bill? Ans. Where an e-way bill has been generated, but goods are either not being transported or are not being transported as per the details furnished in the e-way bill, the e-way bill may .....

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provided information in Part- A of the FORM GST EWB-01, or the 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. Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of the conveyance in the e-way bill on the common portal in FORM GST EWB-01. Q 21. Can the transporter as .....

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ybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. Q 22. How does transporter come to know that particular e-way bill has been assigned to him? Ans. The transporter comes to know the EWBs assigned to him by the taxpayers for transportation, in one of the following ways: The transporter can go to reports section and select EWB assigned to me for trans and see the list. The transporter can go to Update Ve .....

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n go to reject option and select date and see the e-way bills generated on his GSTIN by others. He can go to report section and see the EWBs by other parties . He will get one SMS everyday indicating the total e-way bill activities on his GSTIN. Q 24. How does the tax payer become transporter in the e-way bill system? Ans. To change his position from supplier or recipient to transporter, the tax payer has to select the option Register as Transporter under registration and update his profile. Onc .....

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equent entries in Part-B. Q 26. What is the concept of acceptance of e-way bill by the recipient? Ans. The details of e-way bill generated shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (b) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipien .....

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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 and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the common portal prior to the movement of goods. The various situations where multiple consignments are transported in one conveyance may be as under: Situation Impact Multiple consignments in one conveyance; all more than ₹ 50 .....

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ll not generated for these consignments (less than ₹ 50,000/-) Transporter shall generate FORM GST EWB-01 (for consignments of value more than ₹ 50000/-) and may generate e-way bill for consignments less than ₹ 50,000/-; and may also generate consolidated e-way bill FORM GST EWB-02 Q 28. Many distributors transport goods of multiple customers and know the details of the requirement only at the time of delivery? What to do if name of the consignee is not known? Ans. Such movemen .....

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has been explained in Rule 138(10) of CGST Rules, 2017. The relevant date shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours. Q 31. Can the validity period of e-way bill be extended? Ans. In general No. However, Commissioner may extend the validity period only by way of issuance of a notification for certain categories of goods which .....

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ied? Ans. No. Part-A of an e-way bill once generated, cannot be modified. However, Part-B can be updated as many times as the transport vehicle is changed within the overall validity period. The validity period is not changed when the Part-B is updated. Q 34. Is it necessary to feed information and generate e-way bill electronically in the common portal? Ans. Yes. The facility of generation and cancellation of e-way bill is also available through SMS. Q 35. What is EBN? Who gives it? Ans. Upon g .....

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s, the supplier shall issue the complete invoice before dispatch of the first consignment and shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice Each such subsequent consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and the original copy of the invoice shall be sent along with the last consignment. Every consignment shall also be accompanied with a separate e-way b .....

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er or an officer authorised by him in this behalf. Q 39. Are there any checks and balances on excessive use of power of interception of vehicles and inspection of goods? Ans. A summary report of every inspection of goods in transit shall be recorded online on the common portal by the proper officer in Part A of FORM GST EWB-03 within twenty-four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection. Once physical verification .....

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at is the responsibility of transporters, owners or operators of godown or warehouse? Ans. As per section 35(2) of the CGST Act, 2017, every owner or operator of warehouse or godown or any other place used for storage of goods and every transporter, irrespective of whether he is a registered person or not, shall maintain records of the consigner, consignee and other relevant details of the goods in such manner as prescribed in rule 58 of the CGST Rules, 2017. Q 41. What has to be done by the tra .....

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may be; and (b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance in such manner as may be notified by the Commissioner. Q 43. What are RFIDs? Ans. RFIDs are Radio Frequency Identification Device used for identification. The Commissioner may require RFIDs to be embedded on to the conveyance in such manner as may be notified. The Commissioner shall get RFID readers installed at places whe .....

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e and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. Q 45. Are there any special situations where e-way bill needs to be issued even if the value of the consignment is less than ₹ 50,000/-? Ans. As per the provisos to Rule 138(1) of CGST Rules, 2017, where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall have to be generated by the principal irrespective of the value of the c .....

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