E-Way Bill under GST

E-Way Bill came into effect from April 1, 2018 for all inter-state movement of goods. One can register on the E-way bill portal ewaybillgst.gov.in by using the GSTIN. An E-Way bill is generated through the GST Common Portal for e-Way bill system – ewaybill.nic.in – by registered users or transporters who cause movement of goods of consignment. The E-way bill is required to be generated only where the value of the consignment exceeds Rs.50,000 which includes tax, but doesn’t include value of exempted goods. Validity of E-way bill is one day upto 100 km. For every 100 km or part thereafter, it is one additional day. Where the goods are transported by railways, or air or vessel, the e-way bill shall be generated by the registered supplier/ recipient only and not by the transporter. However, the bill has to be produced at the time of delivery of goods.

E-Way Bill FAQs

  • The consignor or consignee, as a registered person or a transporter of the goods, can generate the e-Way bill. The unregistered transporter can enroll on the common portal and generate the E-Way bill for movement of goods for his clients, according to the CBEC now CBIC.
  • The documents such as tax invoice or bill of sale or delivery challan and the transporter’s ID must be available with the person who is generating the e-Way bill.
  • The e-way bill is required to transport all the goods except exempted under the notifications or rules. The movement of handicraft goods or goods for job-work purposes under specified circumstances also requires E-Way bill even if the value of consignment is less than Rs. 50,000.
  • Once generated, e-Way bill cannot be edited or modified. Only Part-B can be updated. However, if e-way bill is generated with wrong information, it can be cancelled and generated afresh.
  • Any person can verify the authenticity or the correctness of the e-way bill by entering EWB No, EWB Date, Generator ID and Doc No in the search option on the EWB Portal.
  • If multiple invoices are issued by the supplier to recipient, that is, for movement of goods of more than one invoice of same consignor and consignee, multiple EWBs have to be generated. That is, for each invoice, one EWB has to be generated, irrespective of the fact whether same or different consignors or consignees are involved.
  • If validity of the E-Way bill expires, the goods are not supposed to be moved. However, one can extend the validity of the E-Way bill if the consignment is not reaching the destination within the validity period due to exceptional circumstances such as natural calamity, law and order issues, trans-shipment delay, accident of conveyance, etc.
  • One doesn’t require to generate E-way bill if the value of the goods in an individual consignment is less than Rs. 50,000 even if the total value of all such consignments is more than Rs. 50,000 in single conveyance.
  • Empty cargo containers are exempted from e-way bill.
  • The goods which are in transit to or from Nepal/ Bhutan don’t require E-way bill for movement.
  • One can even insert the temporary vehicle number for the purpose of E-way bill generation.
  • How to update the details: E-way bill system is dependent on GST common portal for tax payer’s registration like legal name/trade name, businesses addresses, mobile number and email id. The EWB system will not allow taxpayer to update these details in the EWB portal. If the taxpayer changes these details at GST common portal, it will be updated in the EWB system within a day automatically. Alternatively, the taxpayer can update the same instantaneously by selecting the option update my GSTIN in the E-way bill system and the details will be fetched from the GST common portal and updated in the E-way bill system.
  • The shipping charges charged by e-commerce companies need not be included in ‘consignment value’.
  • Sub-users: For every principal place of business, users can create a maximum of 3 sub-users. That is, if taxpayer has one principal place of business and 1 additional place, he can create 6 (3X2) sub-users.
  • In case of movement by railways, there is no requirement to carry E-way bill along with the goods, but the E-way bill generated must be produced at the time of delivery of the goods.
  • Consignment value is the value of the goods declared in invoice or a delivery challan issued in respect of the said consignment and also include central tax, state or union territory tax. This doesn’t include the value of exempt supply of goods and value of freight charges.
  • A transporter need not generate E-way bill for consignments having value less than Rs. 50,000, even if the value of the goods carried in single conveyance is more than Rs. 50,000, till the sub- rule 138 (7) is notified.

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