E-Way Bill Under GST
What is E Way Bill under Goods and Service Tax (GST)?
E-way bill is an electronic documents created for movement of goods which can be generated on the GSTN (common portal). A ‘movement’ of goods of more than Rs 50,000 in value cannot be made by a registered person without an e-way bill.
E-way bill will also be allowed to be generated or cancelled through SMS.
From when E-way Bill is Applicable ?
Date is yet to be notified for applicability of E-way Bill.
When E Ways Bill is Applicable under GST ?
Every registered person who causes movement of goods of consignment value (consignment value > Rs. 50000/- )
exceeding fifty thousand rupees —
1. in relation to a supply; or
2. for reasons other than supply; or
3. due to inward supply from an unregistered person,
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.
Download E Way Bill Format : – FORM GST EWB-01
Who will generate E Way Bill ?
Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01.
Is there any Unique EWAY Bill No ?
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 the transporter on the common portal.
Do we need to fill EWAY Bill details in GSTR-1 ?
Yes, The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1.
Provided that when the information has been furnished by an unregistered supplier in FORM GST EWB-01, he shall be informed electronically, if the mobile number or the email is available.
What is the validity of an e-way bill ?
|Less than 100 km||
|100 km or more but less than 300 km||
|300 km or more but less than 500 km||
|500 km or more but less than 1000 km||
|5||1000 km or more||
Cancellation of E-Way Bill with in 24 Hours
E-Way Bill may be canceled within 24 hours of its generation in case same has been generated but goods have not been transported. However, if such bill has been verified in transit, then such bills cannot be cancelled.
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B
Can Officer Do Checking & Verification of E way Bill Documents ?
Yes, The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to 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.
Can Officer Do Physical Verification of Conveyance ?
Yes, The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf: Provided that on receipt of specific information on evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.
Does Buyer need to Accept E Way bill on Common portal ?
Yes, The details of e-way bill generated under sub-rule (1) 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.
What if Buyer Does not respond to E Way Bill on Common Portal ?
Where the recipient referred to in sub-rule (11) does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.
Transport of multiple consignments
In case, there is the transportation of multiple consignments in one conveyance, a consolidated e-way bill will need to be generated before movement of goods in FORM GST INS-2
What is the role of Transporter ?
- E way Bill is Generated by Consigner
Where E way bill is generated by cosigners and transporter having 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 maybe generated by him on the said common portal prior to the movement of goods.
- E way Bill is Not Generated by Consigner
Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of goods.
Download E Way Bill Format
|1||GST EWB-01||E-Way Bill Generation||Download|
|2||GST EWB-02||Consolidated E-Way Bill||Download|
|3||GST EWB-03||Verification Report||Download|
|4||GST EWB-04||Report of Detention||Download|
|5||GST INV||Generation of Invoice Reference Number||Download|
List of Goods Exempt under E Way Bill ?
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