All about E-Way Bill
E-way bill or Electronic-way bill
is a document introduced under the GST regime that needs to be generated before
transporting or shipping goods worth more than INR 50,000 within state or
inter-state. The physical copy of e-way bill must be present with the
transporter or the person in charge of the conveyance and should include
information such as goods, recipient, consignor and transporter. The e-way bill
was rolled out nationwide on 1st April 2018.
What is GST E-Way Bill?
Under GST, the process and procedural
aspects for the movement of goods are prescribed in the e-way bill rules. E-way
bill stands for Electronic Way Bill. It is usually a unique bill number
generated for the specific consignment involving the movement of goods.
However, it is to be noted that the e-way bill implementation was deferred when
GST came into being on the 1st of July, in order to give more time to the
government, businesses and transporters to prepare for its full and final
implementation. States like Gujarat continued to have Form 402 in GST, and
clear rules were laid down as to how to help businesses fill a GST Form 402
online till the implementation of the GST e-way bill is complete.
When is the E-Way Bill applicable?
It is applicable for any
consignment value exceeding INR 50,000. Even in case of inward supply of goods
from unregistered person, E-Way Bill is applicable.
What is the validity of E-Way Bill?
1. Less than
100 KM: 1 Day
2. Every 100
Km or part thereof thereafter – 1 additional day
The validity period will be counted
from the time of generation of the E-Way Bill. The validity period of the E-Way
Bill may be extended by the commissioner for certain categories of goods, as
specified in the notification issued in this regard.
Who should generate the E-Way Bill?
1. When goods
are transported by a registered person, either acting as a consignee or
consignor in his own vehicle, hired vehicle, railways, by air or by vessel, the
supplier or recipient of the goods should generate the E-Way Bill.
2. When the
goods are handed over to a transporter, the E-Way Bill should be generated by
the transporter. In this case, the registered person should declare the details
of the goods in a common portal.
3. In case of
inward supplies from an unregistered person, either the recipient of supply or
the transporter should generate the E-Way Bill.
Documents, Inspection and Verification for E-Way Bill
The transporter or the person in
charge of a conveyance should carry the following documents:
1.
The invoice
or bill of supply or delivery challan, and
2.
A physical
copy of the E-Way Bill or the E-Way Bill number.
At the place of verification, the
officer may intercept any vehicle to verify the E-Way Bill or the E-Way Bill
number in physical form for all interstate and intrastate movement of goods. On
the ground of suspicion of tax evasion, a physical verification of the vehicle
can be carried out by an officer after obtaining necessary approval from the
commissioner or an officer authorized on his behalf. If the physical
verification of vehicle is done at one place –within the state or in any other
state, no further physical verification will be carried out again during the
transit, unless specific information of tax evasion is made available
subsequently.
After every inspection, the officer
needs to record the details of the inspection of goods in Part A of Form GST
EWB 03 within 24 hrs of inspection and the final report must be recorded in
Part B of Form GST EWB 03 within 3 days of inspection. If the vehicle is
detained for more than 30 minutes, the transporter has an option to complain by
uploading the details in Form GST EWB 04.
GST E-Way Bill Format
The E-Way Bill format in GST
comprises of 2 parts – Part A and Part B....
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