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Procedures and Intricacies of E-Way Bill - How, When and Who to generate

Goods and Services Tax - GST - By: - Bimal jain - Dated:- 3-4-2018 - Dear Professional Colleague, E-way bill provision of GST, first introduced on 1 February 2018 was initially made mandatory for inter-state transportation of goods, having consignment value of more than ₹ 50,000 through road, railways, airways and vessels. However, after the e-way bill portal crashed on the very first day due to technical glitches, the government extended the deadline and asked GSTN to develop a fool-proof .....

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so be made applicable in phased manner for intra-state movement of goods by June 1, 2018 and would be notified accordingly by respective states. The Finance Secretary Mr. Hasmukh Adhia said that the GST Network, is much better prepared to roll out the new system from 1 April, 2018 …But I m not too sure whether traders, dealers and transporters are still ready. I would like to appeal to them to register themselves on the e-way bill portal …as early as possible; they should not then .....

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b, then, Click on Send OTP and verify the same, after checking the auto-filled details. Enter the OTP received on the registered mobile number and verify the same by clicking on the verify OTP button . Create a New User id and password by your own choice. The system validates and pops up a message if there is an error in the details entered by you. Once all the details are correctly filled, User ID and password will be created. *Note: Tips for creating Username & Password: The username shoul .....

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ork, goods sent on approval basis, exhibition purpose, demo, SKD/CKD, etc); or due to inward supply from an unregistered person shall electronically fill the details in Part-A of Form GST EWB-01 before commencement of movement of goods and a unique number shall be generated on the said portal. Further, a transporter may be authorised by consignor or consignee to furnish part-A of EWB-01. However, when goods are transported through e-commerce operator or a courier agency, then, the e-commerce ope .....

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nment value: Where goods are sent by a principal located in one State or Union territory to a job worker located in any other State or Union territory, the e-way bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the consignment. A person who has been exempted from registration under clauses (i) and (ii) of Section 24 and making inter-state movement of handicraft goods shall generate E-way bill irrespective of the value of the consignme .....

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ng information in Part-B of Form EWB-01. Where E-way bill is not generated by the registered person and goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and transporter shall generate E-way billon the basis of information furnished by the registered person in Part-A of Form EWB-01. Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated .....

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ng details in Part A, because unique number generated after furnishing details in Part A shall become invalid after 15 days. Generation of E-way bill - Optional: In certain cases, E-way bill may be generated at the option of consignor or consignee or transporter and these situations should be either of the following: Where consignment value is less than fifty thousand rupees; or Where movement of goods is taking place between unregistered supplier and unregistered recipient; Consolidated E-way b .....

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er Document Date Description & classification of Goods HSN Code Value of Goods Taxes, as applicable Reason of Transportation Following data to be furnished in Part-B of Form EWB 01: Vehicle Number for Road Transport Document Number/Defence Vehicle No./ Temporary vehicle Registration No./ Nepal or Bhutan vehicle registration No. Validity period of E-way bill: S.No. Distance Validity period 1. Upto 100 km 1 day in cases other than Over Dimensional Cargo* 2. For every 100 km or part thereof the .....

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ed as: 1st day: Mid-night of the date following the date on which E-way bill is generated. All subsequent day: Mid night of the date. However, this period of one day may be extended by the commissioner for certain categories of goods which may be notified on recommendation of GST Council. Extension of Time Validity of E-way bill: Provided further that, where under circumstances of an exceptional nature, including trans-shipment, the goods cannot be transported within the validity period of the e .....

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on portal, and the supplier or the recipient, as the case maybe, shall communicate his acceptance or rejection of the consignment within 72 hours of the details being made available or before the time of delivery of goods whichever is earlier, else acceptance shall be deemed to be made. The E-way bill generated under Rule 138 of CGST Rules, 2017 or under SGST Rules, 2017 of any state shall be valid in every State and Union territory. Cancellation of E-way Bill: Where after generation of E-way bi .....

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ce of business of the consignor to the place of business of the transporter for further transportation; Where, goods are transferred from one conveyance to another, and goods are transported for a distance of upto fifty kilometres 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 the conveyance may not be updated in the e-way bill. E- Way Bill - When not required: Certain categories of movements whe .....

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r from one customs station or customs port to another customs station or customs port, or movement anywhere in India under customs supervision or under customs seal Specific areas to be notified Exempted goods other than de-oiled cake Alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit, natural gas or aviation turbine fuel Movement of goods from or to Nepal and Bhutan Supply of goods falling under Schedule III Intra-state movement of goods from Canteen Store .....

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a local authority for transport of goods by rail; where empty cargo containers are being transported; Movement of goods from place of business of consignor to weighbridge and vice-versa, where the distance is upto twenty kilometres, however goods in this case must be accompanied by a delivery challan. Other important provisions pertaining to E-way bill: Shifting of goods from one conveyance to another Where the goods are transferred from one conveyance to another, the consigner or the recipient .....

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ted in the e-way bill. Assignment of E-way Bill: The consignor or the recipient, who has furnished the information in Part A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment: Provided that once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe .....

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ill applicable from a date to be notified: Where the consignor or the consignee has not generated the E-way bill in FORM GST EWB-01 and the aggregate of the consignment value of goods carried in the conveyance is more than fifty thousand rupees, the transporter, except in case of transportation of goods by railways, air and vessel, shall, in respect of inter-State supply, generate the e-way bill in FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, .....

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y and e-way bill in physical form or e-way bill number in electronic form or mapped to a Radio Frequency Identification device embedded into conveyance, where commissioner has vide a notification required a class of transporter to carry. However, E-way bill in physical form or E-waybill number in electronic form or the requirement of RFID devices shall not be required in case of movement of goods by rail, air or vessel. It may also not be required where, the Commissioner may, by notification, re .....

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