Guide on e-Way Bill GST Rules and Compliance Before GST regime came into existence, waybills were required to facilitate supply of goods. These physical documents were obtained from VAT authorities. However, the complicated compliance requirements around waybills acted as a hindrance in the movement of goods across states.
The introduction of E-Way bill(EWB) is expected to give some relief to the logistics industry. As per the GST council meeting held on December 16th, 2017, the date of implementation would begin on a voluntary basis from January 15th, 2018, once the hardware and software requirements are ready. However, from February 1st, 2018 implementation of E-Way Bill system for interstate movement will become mandatory and states may choose any date for implementation before June 1st, 2018. *Latest Update as on 10th March 2018:* The date of implementing E -Way Bill for Inter-State movement of goods is notified that is from 1st April 2018. For Intra State Movement, it will be announced in a phased manner but not later than 1st June 2018. Table of Content 1. What is an E-way Bill? 2. When should one generate an E-way Bill? 3. What is supply in relation to an E-way Bill? 4. Who is authorised to generate an E-way Bill? 5. Validity of an E-way Bill 6. List of items exempt from E-way Bill 7. Modify/Cancel E-way Bill 8. Part B of E-way Bill 9. Consolidated E-way Bill 10. Different Modes of Transport 11. TRANSIN 12. Rejected Consignment What is an E-way Bill? - E-Way bill is an electronic way bill or electronic permit which will be required under GST regime for movement of goods exceeding Rs 50,000 in value. - This bill is required in both inter-state (between different states) & intra-state (within a state) movement of goods. - One can generate or cancel it on http://ewaybill.nic.in or through a simple SMS. Post E-way bill generation, the system provides unique E-way bill number to the supplier, recipient & transporter. When Should One Generate an E-way Bill? E-Way bill should be generated when there is Inter-state & Intra-state movement of goods in relation to: - Supply - Reasons other than a supply - Inward supply from an unregistered person - An e-way bill is required even if goods are transferred from one vehicle to the other. - A consolidated e-way bill is required for multiple consignments. What is Supply in Relation to E-way Bill? Here, a supply could be any of the following: - Sale- sale of goods & payment made - Transfer- transfer across branches of the same business - Barter/Exchange-Payment by goods instead of money when purchasing goods - Supply made for a consideration (payment) in the course of business - Supplies made for a consideration (payment) which may not be in the course of business - Supplies made without any consideration Who is Authorised to Generate E-way Bill? *Registered person*: If, the value of goods is worth more than Rs 50,000 and is made to or from a registered person then, the registered person or the transporter must generate EWB. The registered person or transporter can also choose to generate EWB even if the value of goods is less than Rs 50,000. *Unregistered person*: An unregistered person or transporter may also choose to generate e-way bill. However, if a supply is made by an unregistered person to a registered person, the receiver will have to do all the compliances as if he’s the supplier. To generate an e-way bill, a registered person needs to file form GST EWB-01 in the GST common portal. The following table explains who needs to obtain e-way bill, when should he apply for it and how can he obtain it. *Who needs it?* *When should he obtain it?* *Which part of GST EWB-01 form should he fill?* Every Registered person under GST Before movement of goods Fill Part A Registered person is consignor or consignee (mode of transport may be owned or hired) OR is recipient of goods Before movement of goods Fill Part B Registered person is consignor or consignee and goods are handed over to transporter of goods Before movement of goods Fill Part A & Part B Transporter of goods Before movement of goods Fill form GST EWB-01 if consignor does not. Unregistered person under GST and recipient is registered. Compliance to be done by Recipient as if he is the Supplier. *Note: A registered person may submit a tax invoice in Form GST INV-1 on the common portal and can obtain an Invoice Reference Number (IRN) If a registered person has uploaded the invoice, information in Part A of Form GST EWB-01 is auto populated from GST INV-1.Information in Part A of Form GST EWB-01 is used for preparing GSTR-1.* Validity of an E-way Bill An EWB is valid for periods as listed below, which is based on the distance travelled by the goods. Validity is calculated from the date and time of generation of E-way bill- *Distance* *Valid From* *Valid For* Less than 100kms Date & time at which E-way bill is generated 1 day For every extra 100kms Date & time at which E-way bill is generated An extra day for every 100kms *Note: The Commissioner may extend the validity period of E-way bill for certain categories of goods.* What happens if the E-way bill expires? If the E-way bill expires, then movement of goods cannot happen. In exceptional circumstances, an extension can be granted by the commissioner of the state. List of Items Exempt from E-way Bill *Certain items of mass consumption have been excluded from E-way bill. These include: * - Vegetables - Fruits - Food grains - Meat - Bread Curd - Books - Jewellery *Other items that are outside the ambit of the E-way bill include: * - Contraceptives - Judicial and non-judicial stamp paper - Newspapers - Khadi - Raw silk - Indian flag - Human hair - Kajal - Earthen pots - Cheques - Municipal waste - Puja samagri - LPG - Kerosene - Heating aids - Currency *The generation of E-way bill will also not be required in two of the following cases: * - If the goods are transported by a non-motorised conveyance. - If the goods are being transported from a port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by customs. Can I modify or Cancel the E-way Bill? Once an EWB is generated it cannot be modified. The e-way bill can only be cancelled if transport is no longer required or if the mode of transport is incorrect, however, it must be cancelled within 24 hours. Part B of E-way Bill Form An E-way bill is only complete and valid once part B is filled out, otherwise it is invalid and goods cannot be moved. Part B can be completed only the person generating the EWB and the designated transporter mentioned in the bill. Only the transporter/generator can update any details in Plan B, which can be done numerous times, within the validity of the EWB. However, the transporter details cannot change. Consolidated E-way Bills A consolidated E-way bill is the document which contains multiple e-way bills for a single transport carrying several shipments. The transporter carrying the multiple consignments can generate the consolidated e-way bill. What if different/several modes of transport are used for the shipment? It often happens that goods are transported with intermediary stops in between before reaching their destination. Additionally, goods are also transported through several modes of transport such as, air, rail, road etc. In both cases the transporter needs to update the vehicle number of new vehicle and/or mode of transport. Transporter ID or TRANSIN The TRANSIN is a unique 15-digit ID number assigned, generated by the e-way bill system, which can be shared with clients to generate a EWB. Once the transporter enters the required information, the ID is created. Generation of the TRANSIN is based on PAN and state code, similar to GSTIN. Additionally, the TRANSIN can be entered to assign the consignment to the specific transporter, so that he can update details as and when necessary. What Happens if Consignment is Rejected? In some circumstances, for several reasons, the recipient may reject the shipment. In such instances, the transporter can generate a new e-way bill for “Sales Return”, with the help of the recipient to return the goods to the supplier with all related documents. In the absence of physical restrictions on movement of goods, some control is essential to ensure that goods are not clandestinely removed and sold. Karnataka, Rajasthan and Uttarakhand are examples of states that have already started complying with E-Way Bill requirements. Their successful implementation is a positive sign. However, it is important for the government to pacify the nervousness in the industry by ensuring a robust IT backbone, which will improve the ease of doing business. <http://groups.yahoo.com/subscribe/worldmalayaliclub/> *வாழிய செந்தமிழ்! வாழ்க நற்றமிழர்!* *வாழிய பாரதமணித் திருநாடு!* * V A N A K K A M S U B B U * [image: 3O6k-22bMrfxa6KVyJo1XNnBXcYknGAeTH_b5hjMJTy61R3TV0Xf9oJbzqGnmFkn.gif] -- You received this message because you are subscribed to the Google Groups "Thatha_Patty" group. To unsubscribe from this group and stop receiving emails from it, send an email to thatha_patty+unsubscr...@googlegroups.com. For more options, visit https://groups.google.com/d/optout.
