Basis Concept on Applicability of E-Way Bill
E-Way Bill is a digitally produced paper that must be produced for the transportation of more than Rs . 50,000 products from one place to another anywhere in India, except Delhi. For the transport of products inside Delhi, an e-way bill is needed if the value of goods exceeds Rs . 1 Lakhs.
This documentation must be produced electronically for the transport of goods, regardless of whether the transport is inter-state or intra-state. The e-way bill created in any State shall be valid in any State or Union territory of India.
Who is responsible for generating e-way bill?
The e-way bill under the GST regime is expected to be produced
- Any licensed individual responsible for the movement of products of shipment
- In the case of supply ( e.g. sales); or
- For reasons other than supply ( e.g. return of sales, transfer of branches, etc.); or
- Due to the inward supply of the unregistered individual
- Any unregistered individual who triggers the movement of products.
Some of the important points to be noted for goods transported by road are as follows:
- E-Way Bill is not required for all transactions carried out by a taxable individual.
- the E-Way Bill is necessary For all transactions involving the transportation of goods, whether by way of supply or not,.
- E-Way Bill is required in transactions involving products but viewed as a supply of services such as the leasing of products or the distribution of food drinks.
- E-Way Bill is not needed, where products purchased in the supply of services do not involve the movement of goods.
- E-Way Bill is necessary, where the movement of the value of the goods is more than Rs. 50,000/-as an interstate supply.
- E-Way Bill is necessary, where the movement of the value of the products is more than Rs. 1.00000/-as intrastate supply.
- Automobile number and transporter ID in part B should be given
- Where the goods are transported by the supplier, the supplier must provide the carrier with the details required for the generation of the e-way bill in Part-A.
- On the basis of the information received by the manufacturer, the carrier creates an e-way bill by performing Part B.
- If the goods are transferred by the supplier in a vehicle of their own or by a hired vehicle, the supplier may fill out the data in Part B.
- If the carrier has received information on the transport or vehicle number, etc., a unique e-way billing number or EBN may be issued.
- Unless the vehicle is modified during transit, the carrier may have to correct the transport information in the e-way bill on the GST portal.
- Goods can only be carried with the description of Part-A:
- When goods are transferred within less than 50 km of the State from the place of the manufacturer to the carrier for delivery;
- b) If goods are shipped from the source to the receiver for a distance of less than 50 km.
- The E-way bill created on the GST portal is valid for all States and Union Territories.
- For distances of up to 100 km, the created E-way bill is valid for one day. The e-way bill will be valid for an additional day for every 100 km.
- If the transport can not be completed within the period of validity due to certain unforeseen situations, the carrier may generate a new e-way bill by updating the transport details.
- Cause for transport may be any kind of supply, return on sales, own use, jobs, etc.
- When there are several vehicles involved in the transport of products, the manufacturer will issue the invoice until the first shipment is completed and, with each subsequent shipment, copies of the accompanying distribution vouchers and a copy of the invoice should be given. Nevertheless, the initial invoice will be submitted with the last shipment.
The circumstances where E-Way is not needed :
In the following cases, the generation of e-Way Bill is not necessary:
- The mode of carriage is a non-motor vehicle
- Goods transported from the customs terminal, airport, air cargo complex or land customs station to the Inland Container Depot (ICD) or Container Freight Station (CFS) for customs clearance.
- Goods held under customs control or under customs seal
- Goods transported under the Customs Bond from ICD to the customs port or from one customs station to another.
- Transit cargo transported from or to Nepal or Bhutan
- Movement of products triggered by the establishment of the defense under the Ministry of Defense as consignee or consignee
- Vacuum Cargo /containers are being shipped
- In the case Consignor transporting goods to or from the place of business and a weigh bridge at a distance of 20 km, accompanied by a Delivery Challenge.
- In the case Goods to be shipped by rail where the Consignor of goods is a federal government, a state government, or a local authority.
- In the case of Goods specified as exempt from E-Way bill requirements in the respective State / Union Territory of the GST Regulations.
- In case Transportation of certain defined goods-includes the list of exempt supplies of goods, annexed to Rule 138(14), goods classified as non-delivery as set out in Schedule III, other schedules of notifications of the Central Tax Rate. (PDF of the Products List).
Note: Part B of the e-Way Bill is not necessary to be filled if the gap between the consignee or consignee and the carrier is less than 50 km and the transport is in the same state.
What to do to make an eWay Bill
E-Way Bill can be created from the e-Way Bill Portal. The only thing you need is a Portal username. For a comprehensive step-by-step e-Way Bill Generation guide, check out our online e-Way Bill Generation Guide.
Records/ document or information needed for the creation of eWay Bill
- Invoice / Bill of Supply / Challenge relating to the shipment of goods
- Road transport – ID of the driver or vehicle number
- Transport by rail , air or ship – ID of the carrier, the number of the transport document and the date of the document
For more information about the case, please feel free to contact Rajput Jain & Associates by phone (+91 11 9555 555 480 ), or e-mail (firstname.lastname@example.org).