Complete Analysis of GST E Way Bill – As Amended by Notification
03/2018-Central Tax, dt. 23-01-2018
The applicability of E Way bill from February 01, 2018 has been
re-iterated by the government during 25 council meeting on January 2018 and
confirmed through notification no. 03/2018 Central Tax.
In continuation of my earlier article “Complete Analysis of GST E Way Bill”, we now further analyse the amendments made to e-way bill rules
vide Notification No. 3/2018 – Central Tax, 23rd January, 2018 and consolidate
the complete updated information on E way bill.
E
Way Bill in a summary:
E Way Bill General Rule
|
Goods value > Rs. 50,000, Any movement of goods by registered
person or inward supply from unregistered person
|
Special Cases
|
Any
interstate movement irrespective of value:
-
Any goods, from Principal to
Job Worker
-
Handicraft goods from person
exempted from registration
|
Who is liable to generate
|
Registered Person, Transporter, Principal or Person exempted from
registration on case to case basis
|
For whom it is optional
|
Unregistered person until they are covered under special cases
|
From where to generate
|
www.ewaybillgst.gov.in,
Android App, SMS, ASP
Integration with web portal, using GST Suvidha Provider
|
Which form
|
EWB 01, which contains two parts:
Part A - Details of goods moved
Part B – Detail of vehicle
After filling both only, E Way Bill no. (EBN) can be generated
|
Validity of E Way Bill
|
1 Day for first 100 Km thereafter for every 100 Km or part thereof
additional 1 day
|
Documents Required to generate
|
-
Invoice / Bill of Supply /
Delivery Challan for consignment of goods
-
Transport by road through
transporter : Transporter ID
-
Transport by road through
owned / hired vehicle : Vehicle number
-
Transport by Rail / Air /
Vessel : Transport document number, date of document
|
Documents / Devices required to carry during Transit
|
-
the invoice or bill of supply
or delivery challan, as the case may be
-
a copy of the e-way bill or
the EBN, either physically or
-
where notified by the
Commissioner, EBN mapped to a Radio Frequency Identification Device (RFID)
embedded on to the conveyance
|
Exemption from E Way Bill
|
-
Goods specified in annexure
to E Way rules
-
Goods transport form non
motorised vehicle
-
Goods transport from port,
airport, aircargo complex and land customs station to Inland container depot
or Container Freight Station for Custom clearance
-
Transport in notified areas
(till date no notification)
-
All goods other than de-oiled
cake as specified in the Schedule appended to notification No. 2/2017-
Central tax (Rate) dated the 28th June, 2017 as amended from time to time
-
Alcoholic liquor for human
consumption, petroleum crude, high speed diesel, motor spirit (commonly known
as petrol), natural gas or aviation turbine fuel
-
Goods being transported are
treated as no supply under Schedule III of the Act
|
What are other forms
|
EWB-02 : Consolidated E Way bill (for transporter, multiple
consignment in single vehicle)
EWB-03 : Summary report of Inspection by department of goods in
transit
EWB-04: Intimation by transporter if vehicle is detained for more
than 30 minutes
GST INV- 1 : For generating Invoice Reference Number (IRN)
|
Detailed Analysis:
Please note : We shall
analyse the rules in totality as if these are applicable to Inter as well Intra
State movement. However till June 01, 2018 applicability on Intra state is left
at the option of each state.
What is E-Way Bill:
As mandated by the Government in terms of section 68 of the Central
Goods and Services Tax Act read with rule 138 of the CGST rules 2017 E-way
Bill is a document that is
required to be carried by custodian of the goods while the goods are in
transit. It can be generated
from the Common Portal www.ewaybillgst.gov.in before commencement of movement of goods.
General Rule:
This has been provided vide Rule 138(1) which says:
“Every
registered person who causes movement of goods of consignment value exceeding fifty thousand rupees—
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward
supply from an unregistered person,
shall, before
commencement of such movement, furnish
information relating to the said goods in Part A of FORM GST EWB-01,
electronically, on the common portal along with such
other information as may be required at the common portal and a unique number
will be generated on the said portal.”
Analysis
of above rule:
·
Any movement of goods whether
as supply (as defined in Section 7 of CGST Act 2017) or other than supply (e.g.
Sale return, Stock Transfer within state, Goods sent for Demo purpose etc) of
consignment value > Rs. 50,000 will require E Way Bill
·
An inward supply from
Unregistered person to Registered person of value > Rs. 50,000 also require
E Way bill
·
Sub Rule one casts “first liability” to “Furnish
Information” in Part A on “Registered Person only” who causes movement of
goods
·
Information must be
furnished before commencement of movement of goods
Please note E Way bill will be generated through form EWB-01. This form has Two Parts as
“PART A” this contains information
w.r.t. Goods in movement and “Part B”
which contains details of Vehicle and/or Transporter.
It is also to be noted that this sub rule only ask for “Furnishing
of Information” in Part A, however E Way bill will be generated only after
filling Part A and Part B both. Therefore this is the first step. Till now E
Way bill is not generated only information has been filled.
Latest
Amendments:
Second
Proviso to Sub rule 9 inserted:
“Provided further the
unique number generated under sub-rule (1) shall be valid for 72 hours for
updation of Part B of FORM GST EWB-01”
Analysis:
As soon as the information required is furnished, a unique number
now will get generated. This unique number will be helpful to keep a track and
identify the E Way bill against which Vehicle number is to be updated. However
Part A can be saved only for 72 Hours within this time Part B has to be updated
Explanation 2 to sub
rule 1 inserted:
“For the purposes of this
rule, the consignment value of goods shall be the value, determined in
accordance with the provisions of section 15, 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”
Analysis:
Consignment Value to check the applicability of e-way bill is to be
taken as total invoice value including GST applicable
Who is liable to generate and who has the option to Generate
Now for the purpose of E Way bill, movement can happen in two ways:
·
By Road with Service of
Transporter
·
By Road without service of
Transporter through Air, Vessel, Railways, Owned Vehicle or Hired Vehicle
Further there can be transaction where:
·
Supplier, Recipient both
registered
·
Only one of them is registered
·
Both not registered
This can further be complicated by making each case as two cases
considering:
·
Transporter is registered in
GST
·
Transporter is not registered
in GST
In light of 138 sub rule 2 and 3, we now try to solve the puzzle by
creating a matrix of all possible cases:
Transaction
|
Recipient
|
Supplier
|
Transportation
mode
|
Transporter
|
EWB-01
Part
A
|
EWB-01
Part
B
|
Intra / Inter State
|
Registered
|
Registered
|
By Road, through a Transporter
|
Registered
|
Registered
Person who is making movement i.e in whose name Consignment Note is issued.
|
Registered Transporter
|
Intra / Inter State
|
Registered
|
Registered
|
By Road, through a Transporter
|
Unregistered
|
Do
|
Enrolled
Transporter
|
Intra / Inter State
|
Registered
|
Registered
|
By Air/Train/Vessel
|
-
|
Registered
Person who is making movement i.e who has booked the parcel in case of
Air/Vassel/Rail
|
Registered
Person who is making movement i.e who has booked the parcel in case of
Air/Vassel/Rail
|
Intra / Inter State
|
Registered
|
Registered
|
By Hired or Owned Vehicle
|
-
|
Registered
Person
-
who owns the vehicle in case of movement in owned vehicle
Or
- who has hired the vehicle |
Registered
Person
-
who owns the vehicle in case of movement in owned vehicle
Or
- who has hired the vehicle |
Intra State
|
Registered
|
Unregistered
|
By Road, through a Transporter
|
Registered
|
Registered
Person
|
Transporter
|
Intra State
|
Registered
|
Unregistered
|
By Road, through a Transporter
|
Unregistered
|
Registered
Person
|
Enrolled Transporter
|
Intra State
|
Registered
|
Unregistered
|
Air/Train/Vessel/Hired/Owned Vehicle
|
-
|
Registered
Person
|
Registered
Person
|
Intra / Inter State
|
Unregistered
|
Registered
|
By Road, through a Transporter
|
Registered
|
Registered
Person
|
Transporter
|
Intra / Inter State
|
Unregistered
|
Registered
|
By Road, through a Transporter
|
Unregistered
|
Registered
Person
|
Enrolled Transporter
|
Intra / Inter State
|
Unregistered
|
Registered
|
Air/Train/Vessel
|
-
|
Registered
Person
|
Registered
Person
|
Intra / Inter State
|
Unregistered
|
Registered
|
Owned/Hired Vehicle
|
-
|
Optional
|
Optional
|
Intra State
|
Unregistered
|
Unregistered
|
By Road, through a Transporter
|
Registered
|
Optional
|
Optional
|
Intra State
|
Unregistered
|
Unregistered
|
By Road, through a Transporter
|
Unregistered
|
Optional
|
Optional
|
Intra State
|
Unregistered
|
Unregistered
|
Train/Vessel/Hired/Owned Vehicle
|
-
|
Optional
|
Optional
|
Latest
Amendment:
Proviso to Sub rule 2
inserted:
“Provided that where the
goods are transported by railways or by air or vessel, the e-way bill shall
be generated by the registered person, being the supplier or the recipient,
who shall furnish, on the common portal, the
(a) information in Part B
of FORM GST EWB-01; and
(b) the serial number and
date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as
the case may be.”
Analysis:
In our opinion, in case of transport by railway/air/vessel, specific
liability now casted on registered person to furnish information on Part B of
EWB-01 and generation of e way bill. As compared to earlier rule now if goods
are transported by unregistered person (URP) and other party is registered
person (supplier or recipient doesn’t matter) registered person has to generate
E Way bill. Only exception now remains as URP being recipient and making
movement in his own/hired vehicle where it is optional for URP to generate E
Way bill.
Important points not to
miss:
·
However Rule 138(1)(2)(3) cast
first liability of E Way Bill on registered person who causes movement (as
explained above in table), it may be noted that in case both registered party
(supplier and recipient) practically E Way bill can be generated by any one of
them.
·
Proviso to sub rule 2 creates
specific liability of registered person to generate e way bill in case goods
are transported by railways or by air or vessel
·
First Proviso of Rule 138(3)
gives an option to Registered Person Or the Transporter to generate the E Way
Bill even if value of consignment is < Rs. 50,000
·
In case of an Unregistered
party (URP) involved in transaction, Second proviso of Rule 138(3) gives option
even to unregistered party to generate E Way bill. However currently for
registering on E Way Bill portal GSTIN is required. However there is an option
for unregistered Transporters to register with portal by generating Transporter
ID with their Valid PAN. In our opinion option for unregisterd person also will
be activated soon.
·
In case of URP supplier, interstate
transaction is not possible as they are not allowed to supply interstate unless
specifically allowed under GST Law. Therefore in above table only Intra state
is covered.
Special Cases where E Way Bill is mandatory
irrespective of Value of consignment:
First and Second proviso to Rule 138(1) provides two special cases
where E Way Bill generation is mandatory irrespective of value.
·
First Proviso: Interstate movement
of goods from Principal to Job Worker
·
Second Proviso: Interstate
movement of Hadicraft Goods by a person who is exempted from requirement of
registration under clauses (i) and (ii) of section 24
We shall cover this also through the same matrix as above to
maintain the consistency in understanding:
Transaction
|
Recipient
|
Supplier
|
Transportation
mode
|
Transporter
|
EWB-01
Part
A
|
EWB-01
Part
B
|
Only Inter State
|
Principal
|
Job Worker
|
By Road, through a Transporter
|
Registered
|
Principal
|
Transporter
|
Only Inter State
|
Principal
|
Job Worker
|
By Road, through a Transporter
|
Unregistered
|
Principal
|
Transporter
|
Only Inter State
|
Principal
|
Job Worker
|
Train/Vessel/Hired/ Owned
|
-
|
Principal
|
Principal
|
Only Inter State
|
-
|
Handicraft
Goods by person exempted u/s 24 from Registration (H)
|
By Road, through a Transporter
|
Registered
|
Supplier
|
Transporter
|
Only Inter State
|
-
|
Handicraft
Goods by person exempted u/s 24 from Registration (H)
|
By Road, through a Transporter
|
Unregistered
|
Supplier
|
Transporter
|
Only Inter State
|
-
|
Handicraft
Goods by person exempted u/s 24 from Registration (H)
|
Train/Vessel/Hired/ Owned
|
-
|
Supplier
|
Supplier
|
Important points not to
miss:
·
However respective proviso to
Rule 138(1) cast first liability of E Way Bill on Principal / Person exempted
from registration, (as explained above in table), it may be noted that in case
both registered party practically E Way bill can be generated by any one of
them.
·
Please note First proviso
covers only interstate movement between principal and job worker. Return
movement is not covered in first proviso. In our opinion return movement will
be covered under main provison of Rule 138(1) as explained in above table.
Therefore no E way bill applicable for return movement below consignment value
Rs. 50,000
·
It is also to be noted both the
proviso are for interstate movement only. In our opinion intrastate movement
will be covered under main provison of Rule 138(1) as explained in above table.
Therefore E-way bill in these cases will not be applicable if consignment value
is < Rs. 50,000 and transaction is intrastate
Concept of Transporter ID:
Transporters are the main party who retains the main role in this
entire show of E-Way Bill. For discharging the liability of E Way Bill a
Transporter not required to have a GSTIN. Technically speaking under GST Law
all transporters are required to be registered. Those who holds a GSTIN need
not do anything they can discharge all their liabilities of E Way Bill by
creating login through their GSTIN on E-Way Bill Portal.
However Section 35(2) read with Rule 58 makes it mandatory for all
transporters who are not registered under GST to get registered by filing form
ENR-01. Output of registering through this ENR-01 is nothing but Transporter
ID.
This ID shall be required by every unregistered transporter after
implementation of E-Way bill. Therefore practically while furnishing
information in Part A of EWB-01 a person if using a transporter will mention
the Transporter ID provided by his transporter. After this Transporter may
login to E Way bill portal and complete the Part B of form by mentioning the
vehicle number in which he is making movement of consignment covered under the
form requested. Transporter will finally submit the form and generate the E-way
bill number.
Please Note:
·
Its only after filling of Part B, E Way bill can be generated
·
All transporters having GSTIN are termed as registered transporter. Those who do not have GSTIN and who gets
Transporter ID by filing ENR-01 are termed as enrolled transporter
Role of Transporter in E
Way Bill
Below is the point wise applicability on transporters:
·
Filling of Part B for generation
of E Way Bill: Main role of Transporter in generating
E Way bill is as explained above. If vehicle number is not known in advance the
transporter is required to fill Part B in each case where transporter is used
for movement of goods
·
Ultimate responsibility of E
Way Bill Generation if not generated by anyone: Rule 138(7) cast the ultimate responsibility
for E Way Bill generation on Transporter. If none of the party as required
under provisions of Rule 138(1),(2)and (3) have discharged their liability of
furnishing information in Part A of EWB-01, then at last Transporter has to
fill Part A and Part B both basis invoice/bill of supply/delivery challan
provided to him for transportation by the supplier
·
Multiple consignments
carried in single vehicle: In case 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 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
·
Change of Vehicle for goods
during transit: Rule 138(5) cast another
responsibility. If transporter transferring goods from one conveyance to
another in the course of transit (due to accident of vehicle or any other
reason) 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. However this information
can also be updated by person who has filled Part A while generation of E Way
Bill
Latest Amendments:
Substitution of Sub rule
5 with new one:
“Where the goods are
transferred from one conveyance to another, the consigner or the recipient, who
has 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”
Analysis:
Sub rule 5 has been completely redrafted
and substituted. In earlier rule in case of change of vehicle during transit
only transporter can update the new vehicle details in EWB 01. However now same
can be done either by person who furnished Part A or Transporter.
Please Note: This sub rule covers the case where only vehicle is
changed but transporter remains same. What if a transporter is required to be
changed either before or during movement of goods?
This is now covered through a newly inserted sub rule 5A
New sub rule 5A inserted:
“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, 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.”
Analysis:
This sub rule covers one more practical
situation which earlier was not covered. Often a transporter need to be changed
at last moment or amongst the transporters assignment of load to another transporter
(or sub contracting) is very common.
This sub rule can be analysed in two
parts –
Before updation of Vehicle details in
Part B: E Way bill can be assigned to
another transporter either by person who furnished Part A or Transporter.
After updation of vehicle details in Part B: This covers another
practical situation not covered earlier. A transporter may require to be
changed during transit. This can now be done however only by transporter whom
it was last assigned before updation of vehicle details in Part B.
Proviso to Sub rule 7
inserted:
“Provided that where the
goods to be transported are supplied through an e-commerce operator, the
information in Part A of FORM GST EWB-01 may be furnished by such ecommerce
operator”
Analysis :
Since in e commerce transactions there are three parties involved
“Buyer” “Seller” and “E Commerce company”. An option is given to E Commerce
companies as well where they can furnish Part A.
Change in Sub rule 11:
Sub-rule 11 has been amended to provide that the details
of E-way bill generated shall be made available to the
·
supplier, if registered, where
the information in Part A of FORM GST EWB-01 has been furnished by the
recipient or the transporter; or
·
recipient, if registered, where
the information in Part A of FORM GST EWB-01 has been furnished by the supplier
or the transporter,
Earlier, these details were made available to recipient only who
communicates his acceptance or rejection of the consignment covered by the
e-way bill.
Cancellation of E Way
Bill:
Where an e-way bill has been generated, but:
·
Goods are either not
transported at all or
·
Are not transported as per the
details furnished in the e-way bill
E-way bill may be cancelled within 24 hours of generation of the
E-way bill. However an E-way bill cannot be cancelled if it has
been verified in transit in accordance with the provisions of rule
138B.
Validity of E-way Bill:
Validity period for an e-way bill or a consolidated e-way bill shall
be based on the distance:
·
Upto 100 Km – 1 Day
·
For every 100 km or part
thereof thereafter – 1 Additional Day
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.
In case of circumstances of
an exceptional nature, the goods cannot be transported within the
validity period of the e-way bill, the transporter may generate another e-way
bill after updating the details in Part B of FORM GSTEWB-01.
Concept of Invoice
Reference number :
As per Rule 138A (2): “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 the same for verification by the proper officer in lieu
of the tax invoice and such number shall be valid for a period of thirty days
from the date of uploading.”
This is an additional option given to registered person in case of
taxable supply where a Tax invoice is issued. Using this option an IRN can be
generated by filing form GST INV-1 on portal. However after generating, IRN
will be valid for 30 days.
This will facilitate in two ways:
·
Information for E Way Bill
generation under Part A of form EWB-01 shall be auto populated
·
No need to carry physical copy
of Tax invoice during transit only IRN will be sufficient
Exemptions from E-Way
Bill:
S.
No.
|
Condition
|
Exemption
|
1
|
Goods
transported are specified in Annexure
|
No
E Way Bill
|
2
|
Goods
are transported by a non-motorised conveyance
|
No
E Way Bill
|
3
|
Goods
transported:
FROM - Port, Airport, Aircargo complex
and Land Customs Station
TO - An Inland Container Depot or a Container Freight Station FOR - clearance by Customs |
No
E Way Bill
|
4
|
Movement
of goods within such areas as are notified under clause (d) of sub-rule (14)
of rule 138 of the Goods and Services Tax Rules of the concerned State
|
No
E Way Bill
|
5
|
All goods other than de-oiled cake as
specified in the Schedule appended to notification No. 2/2017- Central tax
(Rate) dated the 28th June, 2017 as amended from time to time
|
No
E Way Bill
|
6
|
Alcoholic liquor for human consumption,
petroleum crude, high speed diesel, motor spirit (commonly known as petrol),
natural gas or aviation turbine fuel
|
No
E Way Bill
|
7
|
Goods being transported are treated as
no supply under Schedule III of the Act
|
No
E Way Bill
|
8
|
Goods
transported for distance < 10 KM within State or UT
FROM- Place of business of the consignor TO- Place of business of the transporter FOR - Further transportation |
Part
B of EWB-01
not required to be furnished |
9
|
Goods
transported for distance < 10 KM within State or UT finally
FROM- Place of business of the transporter TO - Place of business of the consignor |
Part
B of EWB-01
not required to be furnished |
Latest Amendments:
·
Addition in exemption list: Point no 5,6 and 7 has been added in exemption list through latest
amendment dated January 23, 2018
·
Reduction in exemption
annexure: Since all Nil rated goods are now already
exempted from E Way bill (as mentioned in point no. 5 in above table),
therefore annexure is also amended to shorten and now contains only additional
items
Summary of all timelines in
E Way Bill:
S.
No.
|
Activity
|
Timeline
|
1
|
Furnishing
information in EWB - Part A
|
Before
commencement of such movement
|
2
|
Furnishing
information in EWB - Part B
|
Before
commencement of such movement or within 72 hours of generation of Unique
number after filing of Part A
|
3
|
When
to enter transport document details for rail/air/ship mode of transportation,
as it is available only after submitting goods to the concerned authority?
(As per FAQ issued by department)
|
Part-B
has to be updated before movement of goods from the place of supplier to
place of submission
|
E-way
bill has to be updated with transport document details within 1 hour of
submission and collection of transport document from rail/air/ship authority
|
||
4
|
Consolidated
e-way bill in FORM GST EWB-02
|
Before
commencement of such movement
|
5
|
Cancellation
of E Way Bill
|
Within
24 hours of generation of the eway
bill BUT before verification in transit |
6
|
Validity
of E Way Bill
(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) |
|
- Upto 100 KMs
|
1
Day
|
|
- For Every 100 KMs or Part thereafter
|
1
Additional Day
|
|
7
|
Rejection
of E Way Bill by Receipient (No action within timeline will be deemed as
acceptence)
|
Within
72 hours
|
8
|
Validity
of Invoice Reference Number (IRN) generated through GST INV – 01
|
30
Days
|
9
|
Summary
report of every inspection of goods in transit shall be recorded online by
the proper officer in Part A of FORM GST EWB-03
|
Within
24 hours of inspection
|
10
|
Final
report of every inspection of goods in transit in Part B of FORM GST EWB-03
|
Within
3 days of such inspection
|
11
|
Uploading
information regarding detention of vehicle by Transporter in FORM GST EWB-04
|
Where
a vehicle intercepted and detained for a period > 30 minutes
|
Other relevant latest amendments:
Modification in form EWB-01:
·
Part A: GSTIN of Supplier -
Additional field inserted
·
Part B: Transport Document
Number – Shifted from Part A to Part B
Please also note:
Insertion of Rule
55 A in Rule 55 CGST Rules: The person-in-charge of the
conveyance shall carry a copy of the tax invoice or the bill of supply issued
in accordance with the provisions of rules 46, 46A or 49 in a case where such
person is not required to carry an e-way bill under these rules.
Notification of E
Way bill Portal : Notification No. 9/2018 – Central Tax dated 23rd
January, 2018 notifies www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for
furnishing electronic way bill.
Few Important and Must Read FAQs issued by department:
Can I use the different modes of
transportation to carry the goods having the e-way bill? If so, how to update
the details?
Yes. One can transport the goods through
different modes of transportation – Road, Rail, Air, Ship. However, always e-way
bill needs to be updated with the latest mode of transportation or conveyance
number accordingly. That is, at any point of time, the details of conveyance
specified in the e-way bill on the portal should match with the details of
conveyance through which goods are actually being transported.
How does the
taxpayer generate e-way bill with Part-A and move the goods himself later?
The taxpayer can generate EWB with or
without Part-B. Sometimes, the tax payer wants to move the goods himself but
wants to update the Part-B later as vehicle number is not available at that
point of time. E-way bill expects the user to enter transporter ID or vehicle
number. So as he wants to move the goods himself, he can enter his GSTIN as
transporter Id and generate EWB. This indicates to the system that he is a
transporter for that EWB.
How to enter
multiple modes of transportation, i.e., road, rail, ship, air for the same
e-way bill?
One e-way bill can go through
multiple modes of transportation before reaching the destination. As per the
mode of transportation, the EWB can be updated with new mode of transportation
by using ‘Update Vehicle Number’.
Let us assume the goods are moving from
Cochin to Chandigarh through road, ship, air and road again. First, the tax payer
generates the EWB by entering first stage of movement (by road) from his place
to ship yard and enters the vehicle number. Next, he will submit the goods to
ship yard and update the mode of transportation as Ship and transport document
number on the e-way bill system. Next, after reaching Mumbai, the taxpayer or
concerned transporter updates movement as road from ship to airport with
vehicle number. Next the tax payer or transporter updates, using ‘update
vehicle number’ option, the Airway Bill number. Again after reaching Delhi, he updates movement through road with vehicle number. This way, the
e-way bill will be updated with multiple mode of transportation.
How does
transporter come to know that particular e-way bill is assigned to him?
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 Vehicle No’ and select ‘Generator GSTIN’ option and enter taxpayer
GSTIN, who has assigned or likely to assign the EWBs to him.
·
The tax payer can contact and
inform the transporter that the particular EWB is assigned to him.
What has to be
done, if the validity of the e-way bill expires?
If validity of the e-way bill expires, the
goods are not supposed to be moved. However, under circumstance of ‘exceptional
nature’, it can be extended by the Commissioner of the state. The procedure for
the same will be notified later.
How to generate
e-way bill, if the goods of one invoice is being moved in multiple vehicles
simultaneously?
Where the
goods are being transported in a semi knocked down or completely knocked down
condition the EWB shall be generated for each of such vehicles based on the
delivery challans issued for that portion of the consignment and;
·
The supplier shall issue the
complete invoice before dispatch of the first consignment;
·
The supplier shall issue a
delivery challan for each of the subsequent consignments, giving reference of
the invoice;
·
Each 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 Please note that multiple
EWBs have to generate under this circumstance. That is, the EWB has to be
generated for each consignment based on the delivery challan details along with
the corresponding vehicle number.
How does the tax
payer update his latest business name, address, mobile number or e-mail id in
the e-way bill system?
EWB System
in dependent on GST Common portal for tax payers registration details like
legal name/trade name, business addresses, mobile number and e-mail id. EWB
System will not allow tax payer to update these details directly. If tax payer
changes these details at GST Common portal, it will be updated in EWB system
within a day. Otherwise, the tax payer can update the same by selecting the
option ‘Update My GSTIN’.
Disclaimer
The above write up has been
compiled from various provisions of GST Act and notifications/circular/order
issued there under. The compilation may not be entirely correct for reader to
reader due to different interpretations by different readers. The readers are
advised to take into the consideration the prevailing legal position before
acting on any of the comments in this write up. Readers are also requested to
convey the correct position as per their interpretation of the relevant
provisions of law, which shall be most welcome for correcting this write up.