Sunday, May 3, 2020

What is E- way Bill - Complete Information about E way bill

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1. What is an E- Way Bill


We will understand through this blog is how E-way bill can be generate, E-way bill format pdf, E-way bill rules, E-way bill tracking, Is e way bill required for hand delivery, E-way bill distance required etc.

login to e way bill
How can generate E way bill

An overview of E-way Bill.

Information to be furnished by every registered person prior to commencement of the movement of goods and generation of e-Way Bill.  Upon generation of the e-Way Bill on the common portal, a unique e-Way Bill Number (EBN) shall be made available to the supplier, the recipient and to the transporter on the common portal. The person in charge of a conveyance shall carry — 
(a) the invoice or bill of supply or delivery challan, as the case may be; and 
(b) a copy of the e-Way Bill or the e-Way Bill number.

The details of e-Way Bill generated shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-Way Bill. 
The information furnished while generating e-Way Bill such as:-
1) GSTIN of recipient 
2) Place of delivery 
3) Invoice Number 
4) invoice date 
5) Value of goods 
6) HSN code etc. 

shall be made available to the registered supplier on common portal who may utilize the same for furnishing details in FORM GSTR-1.
Further an officer authorised by the State can intercept any conveyance to verify the e-Way Bill or the e-Way Bill number in physical form for all inter-State and intra-State movement of goods. A summary report of every inspection of goods in transit shall be recorded online by the proper officer in specified format within twenty-four hours of inspection and the final report in specified format shall be recorded within three days of the inspection. Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in a specified format on the common portal.

Objectives

  • Single e-Way Bill for movement of the goods throughout the country. 
  • To prevent the evasion of tax. 
  • Hassle free movement of goods across India. 
  • Tracking the movement of goods with e-Way Bill number. 
  • Easier verification of the e-Way Bill by the officers.
  • E-way Bill can simply generate online through visiting site

2. Who need to generate E-way bill?

Limit of Rs 50000

Every registered person who causes movement of goods of consignment value exceeding Rs.50000  in relation to a supply or for reason other than supply(e.g in case of Challan 55) or due to inward supply from an unregistered person.

Example: A lorry containing 3 consignment value of Rs.51000(Invoice 1st), Rs.25000(Invoice  2nd) and Rs.85000(invoice 3rd), then how will be generated an E-way bill?
Answer: In this case on Invoice 1st and 3rd need to generate E-way bill separately.

Who is responsible to generate in case of E-Commerce operator or courier agency

In this case a registered person who liable to generate an e-way bill, can assign to the transporter , E-commerce operator or courier agency to furnish the details in PART A of e-way bill.

In the case of Job Work?

In this case 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 be generated by the principal irrespective of the value of the consignment.

Example: Mr. Neeraj sent goods for job work amounting to Rs. 49000 from Haryana to delhi , whether E-way bill required in this case?
Answer: Yes, E-way bill is mandatory in case of Job work.

Voluntary generation of e-way bill.

A registered supplier may voluntarily generate an e-way bill even if the consignment value is less than Rs.50000.

In the case of Handicrafted goods?

In the case of handicraft goods which are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24(compulsory Registration), the e-way bill shall be generated by the said person irrespective of the value of the consignment. 

detail of e way bill
E way bill detail

3. Cases where E-way bill is not required to generate

(a) where the goods being transported are specified in Annexure

(b) where the goods are being transported by a non-motorised conveyance; 

(c) where the goods are being transported from the port, airport, aircargo 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 clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State. 

(e) Where the goods being transported are alcohoolic liquor for human consumption, petroleum crude, high-speed diesel, motor spirit, natural gas or aviation turbine fuel.

(f) Where the goods being transported are treated as no supply under schedule IIIof the act.


sample of e way bill
Sample of e way bill



FAQ

Q1-I have exact Rs50000 value of goods, whether I required to generate E-way bill?
Ans- No, If value is more than Rs.50000 only then you required to generate E-way bill.

Q2-Whether Value of Rs.50000 considered after inclusive of GST or after exclusion of GST amount?
Ans-You need to consider inclusive of GST amount.

Q3-Whether value of Exempt supply also consider for calculating Limit of Rs.50000?
Ans- No, You need not to consider such Exempt value.

Q4-What is the penalty levied in case of E-way bill not generated?
Ans- Rs10000 or tax sought to be evaded, whichever is higher

Q5-Who need to fill Part-A of EWB-01?
Ans-Supplier need to fill that part.

Q6-Who need to fill up Part-B of EWB-01?
Ans-Transporter need to fill up Part-B

Q7- Which documents need to carry out by transporter?
Ans-Invoice and E-way bill.

Q8-When not required to furnish Part-B of E-way bill?
Ans-When goods are transported for a distance of less than 50KM within the state from the place of  business of the consignor to the place of transporter for further transportation.

Q9-Whether every E-way bill required to carry by the transporter if more than 1 consignment carried on by transporter?
Ans-No, In such case a consolidated E-way bill required to be generated in EWB-02. All details of single E-way bill shall auto-populated in this consolidated E-way bill.

Q9-What is time specified by the department for cancellation of E-way bill?
Ans- Yes, e-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill. The e-way bill can be cancelled within 24 hours from the time of generation.

Q10- Can E-way bill modified after once generated?
Ans- No, You can not be modified once it is generated but you can cancel and generate another E-way bill.

Q11-I have already registered on GST portal, whether I need to register again on E-way portal?
Ans-Yes. All the registered persons under GST need to register on the portal of e-way bill namely: www.ewaybillgst.gov.in using his GSTIN. Once GSTIN is entered, the system sends an OTP to his registered mobile number, registered with GST Portal and after authenticating the same, the system enables him to generate his/her username and password for the e-way bill system. After generation of the username and password of his/her choice, he/she may proceed to make entries to generate an e-way bill.

Q12-Who can reject the E-way bill and why?
Ans-The person who causes transport of goods shall generate the e-way bill specifying the details of other person as a recipient of goods. There is a provision in the common portal for the other party to see the e-way bill generated against his/her GSTIN. As the other party, one can communicate the acceptance or rejection of such consignment specified in the e-way bill. If the acceptance or rejection is not communicated within 72 hours from the time of generation of e-way Billor the time of delivery of goodswhichever is earlier,, it will be deemed that he has accepted the details.


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