GST E-WAY BILL FINALLY IMPLEMENTED

E-WAY BILL

E Way Bill is an electronic way bill for movement of goods which can be generated other eWay Bill Portal. Transport of goods of more than Rs. 50,000 (Single Invoice/bill/deliverychallan) in value in a vehicle cannot be made by a registered person without an e way bill.

Alternatively, Eway bill can also be generated or cancelled through SMS, Android App and by Site-to-Site Integration(through API).

When an eway bill is generated a unique eway bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.

E-Way Bill Should be issued

E-Way bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. 50,000( either each Invoice or in (aggregate of all Invoices in a vehicle/ Conveyance) –

• In relation to a ‘supply’
• For reasons other than a ‘supply’ ( say a return)
• Due to inward ‘supply’ from an unregistered person

For this purpose, a supply may be either of the following:

• A supply made for a consideration (payment) in the course of business
• A supply made for a consideration (payment) which may not be in the course of business
• A supply without consideration (without payment)

In simpler terms,  the term ‘supply’ usually means a:

• Sale – sale of goods and payment made
• Transfer – branch transfers for instance
• Barter/Exchange – where the payment is by goods instead of in money

Therefore, e Way Bills must be generated on the common portal for all these types of movements.

For certain specified Goods, the eway bill needs to be generated mandatorily even if the Value of the consignment of Goods is less than Rs. 50,000:

Inter-State movement of Goods by the Principal to the Job-worker by Principal/ registered Job-worker***,

Inter-State Transport of Handicraft goods by a dealer exempted from GST registration.

More read:

• Key characteristics for Auto-population of e-invoice
• Overview of Invoice Furnishing Facility (IFF) Under QRMP Scheme

Cases when eWay bill is Not Required

• The mode of transport is non-motor vehicle
• Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.
• Goods transported under Customs supervision or under customs seal
• Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.
• Transit cargo transported to or from Nepal or Bhutan
• Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee
• Empty Cargo containers are being transported
• Consignor transporting goods to or from between place of business and a weighbridge for weighment at a distance of 20 kms, accompanied by a Delivery challan.
• Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.
• Goods specifed as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.
• Transport of certain specified goods- Includes the list of exempt supply of goods, Annexure to Rule 138(14), goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications.

Validity of eWay Bill

An e-way bill 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-

Type of conveyance	Distance	Validity of EWB
Other than Over dimensional cargo	Less Than 100 Kms	1 Day
	For every additional 100 Kms or part thereof	additional 1 Day
For Over dimensional cargo	Less Than 20 Kms	1 Day
	For every additional 20 Kms or part thereof	additional 1 Day

Validity of Eway bill can be extended also. The generator of such Eway bill has to either four hours before expiry or within four hours after its expiry can extend Eway bill validity

MISTAKE AND WRONG ENTRY IN E-WAY BILL

If there is mistake, incorrect or wrong entry in the e-way bill, then it cannot be edited or corrected.

CANCELLING OF GST E-WAY BILL

Once a GST E-Way Bill is generated but goods were not transported or are not being transported, then the GST e-way bill can be cancelled through the GST portal or through a GST Facilitation Centre within 24 hours of generation of the e-way bill.

Documents or Details required to generate eWay Bill

• Invoice/ Bill of Supply/ Challan related to the consignment of goods
• Transport by road – Transporter ID or Vehicle number
• Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document

latest updates

• As per the 26th GST Council Meet held on 10th Mar 2018, Intra-state implementation of Eway Bill to kick-off from 15th April 2018* in a phased manner. States to be divided into 4 lots to execute this phased rollout.
• The transporters need not generate the Eway bill (as Form EWB-01 or EWB-02) where all the consignments in the conveyance :
• Individually(single Document**) is less than or equal to Rs 50,000 BUT.In Aggregate (all documents** put together) exceeds Rs 50,000
• **Document means Tax Invoice/Delivery challan/Bill of supply
• Part B of e-Way Bill is not required to be filled where the distance between the consigner or consignee and the transporter is less than 50 Kms and transport is within the same state