{"id":3904,"date":"2018-04-02T23:20:25","date_gmt":"2018-04-02T17:50:25","guid":{"rendered":"http:\/\/carajput.com\/blog\/?p=3904"},"modified":"2021-08-11T15:53:11","modified_gmt":"2021-08-11T10:23:11","slug":"gst-e-way-bill-finally-implemented","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/gst-e-way-bill-finally-implemented\/","title":{"rendered":"GST E-WAY BILL FINALLY IMPLEMENTED"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d23cccc08b4\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d23cccc08b4\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/gst-e-way-bill-finally-implemented\/#E-WAY_BILL\" title=\"E-WAY BILL\">E-WAY BILL<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/gst-e-way-bill-finally-implemented\/#E-Way_Bill_Should_be_issued\" title=\"E-Way Bill Should be issued\">E-Way Bill Should be issued<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/gst-e-way-bill-finally-implemented\/#Cases_when_eWay_bill_is_Not_Required\" title=\"Cases when eWay bill is Not Required\">Cases when eWay bill is Not Required<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/gst-e-way-bill-finally-implemented\/#Validity_of_eWay_Bill\" title=\"Validity of eWay Bill\">Validity of eWay Bill<\/a><ul class='ez-toc-list-level-5'><li class='ez-toc-heading-level-5'><ul class='ez-toc-list-level-5'><li class='ez-toc-heading-level-5'><ul class='ez-toc-list-level-5'><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/carajput.com\/blog\/gst-e-way-bill-finally-implemented\/#MISTAKE_AND_WRONG_ENTRY_IN_E-WAY_BILL\" title=\"MISTAKE AND WRONG ENTRY IN E-WAY BILL\">MISTAKE AND WRONG ENTRY IN E-WAY BILL<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/carajput.com\/blog\/gst-e-way-bill-finally-implemented\/#CANCELLING_OF_GST_E-WAY_BILL\" title=\"CANCELLING OF GST E-WAY BILL\">CANCELLING OF GST E-WAY BILL<\/a><\/li><\/ul><\/nav><\/div>\n<figure id=\"attachment_8744\" aria-describedby=\"caption-attachment-8744\" style=\"width: 575px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/04\/e-way-bill.png\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-8744\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/04\/e-way-bill.png\" alt=\"www.carajput.com; e-way bill\" width=\"575\" height=\"575\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/04\/e-way-bill.png 225w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2018\/04\/e-way-bill-150x150.png 150w\" sizes=\"(max-width: 575px) 100vw, 575px\" \/><\/a><figcaption id=\"caption-attachment-8744\" class=\"wp-caption-text\">www.carajput.com; e-way bill<\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"E-WAY_BILL\"><\/span><strong>E-WAY BILL<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">E Way Bill is an electronic way bill for movement of goods which can be generated other eWay Bill Portal.\u00a0Transport 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.<\/p>\n<p style=\"text-align: justify;\">Alternatively, Eway bill can also be generated or cancelled\u00a0<span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/cleartax.in\/s\/generate-gst-eway-bill-via-sms\">through SMS<\/a>,<\/span> Android App and\u00a0by Site-to-Site Integration(through API).<\/p>\n<p style=\"text-align: justify;\">When an eway bill is generated a unique eway bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"E-Way_Bill_Should_be_issued\"><\/span><strong>E-Way Bill Should be issued<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">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) \u2013<\/p>\n<ul style=\"text-align: justify;\">\n<li>In relation to a \u2018supply\u2019<\/li>\n<li>For reasons other than a \u2018supply\u2019 ( say a return)<\/li>\n<li>Due to inward \u2018supply\u2019 from an unregistered person<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">For this purpose, a supply may be either of the following:<\/p>\n<ul style=\"text-align: justify;\">\n<li>A supply made for a consideration (payment) in the course of business<\/li>\n<li>A supply made for a consideration (payment) which may not be in the course of business<\/li>\n<li>A supply without consideration (without payment)<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">In simpler terms, \u00a0the term \u2018supply\u2019 usually means a:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Sale \u2013 sale of goods and payment made<\/li>\n<li>Transfer \u2013 branch transfers for instance<\/li>\n<li>Barter\/Exchange \u2013 where the payment is by goods instead of in money<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Therefore, e Way Bills must be generated on the common portal for all these types of movements.<\/p>\n<p style=\"text-align: justify;\">For certain specified Goods, the eway bill needs to\u00a0be generated mandatorily\u00a0even if the Value of the consignment of Goods is less than Rs. 50,000:<\/p>\n<p style=\"text-align: justify;\">Inter-State movement of Goods\u00a0by the Principal\u00a0to the Job-worker by Principal\/ registered Job-worker***,<\/p>\n<p style=\"text-align: justify;\">Inter-State Transport of Handicraft goods by a\u00a0dealer exempted from GST registration.<\/p>\n<p>More read:<\/p>\n<ul>\n<li><a href=\"https:\/\/carajput.com\/blog\/key-characteristics-for-auto-population-of-e-invoice-details-in-gstr-1-2a-2b-4a-6a\/\">Key characteristics for Auto-population of e-invoice<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/blog\/overview-of-invoice-furnishing-facility-iff-under-qrmp-scheme\/\">Overview of Invoice Furnishing Facility (IFF) Under QRMP Scheme<\/a><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cases_when_eWay_bill_is_Not_Required\"><\/span><strong>Cases when eWay bill is Not Required<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\">The mode of transport is non-motor vehicle<\/li>\n<li style=\"text-align: justify;\">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.<\/li>\n<li style=\"text-align: justify;\">Goods transported under Customs supervision or under customs seal<\/li>\n<li style=\"text-align: justify;\">Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.<\/li>\n<li style=\"text-align: justify;\">Transit cargo transported to or from Nepal or Bhutan<\/li>\n<li style=\"text-align: justify;\">Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee<\/li>\n<li style=\"text-align: justify;\">Empty Cargo containers are being transported<\/li>\n<li style=\"text-align: justify;\">Consignor transporting goods to or from between place of business and a weighbridge for weighment\u00a0at a distance of 20 kms, accompanied by a Delivery challan.<\/li>\n<li style=\"text-align: justify;\">Goods being transported by rail where the Consignor of goods is the Central Government,\u00a0State Governments or a local authority.<\/li>\n<li style=\"text-align: justify;\">Goods specifed as exempt from E-Way bill\u00a0requirements in the respective State\/Union territory <a href=\"https:\/\/carajput.com\/gst\/gst-return.php\">GST Rules<\/a>.<\/li>\n<li style=\"text-align: justify;\">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.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Validity_of_eWay_Bill\"><\/span><strong>Validity of eWay Bill<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">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-<\/p>\n<table width=\"610\">\n<tbody>\n<tr>\n<td width=\"195\"><strong>Type of conveyance<\/strong><\/td>\n<td><strong>Distance<\/strong><\/td>\n<td width=\"119\"><strong>Validity of EWB<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" width=\"195\">Other than Over dimensional cargo<\/td>\n<td>Less Than 100 Kms<\/td>\n<td width=\"119\">1 Day<\/td>\n<\/tr>\n<tr>\n<td>For every additional 100 Kms or part thereof<\/td>\n<td width=\"119\">additional 1 Day<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" width=\"195\">For Over dimensional cargo<\/td>\n<td>Less Than 20 Kms<\/td>\n<td width=\"119\">1 Day<\/td>\n<\/tr>\n<tr>\n<td>For every additional 20 Kms or part thereof<\/td>\n<td width=\"119\">additional 1 Day<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">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\u00a0validity<\/p>\n<h5 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"MISTAKE_AND_WRONG_ENTRY_IN_E-WAY_BILL\"><\/span><strong>MISTAKE AND WRONG ENTRY IN E-WAY BILL<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<p style=\"text-align: justify;\">If there is mistake, incorrect or wrong entry in the e-way bill, then it cannot be edited or corrected.<\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"CANCELLING_OF_GST_E-WAY_BILL\"><\/span><strong>CANCELLING OF GST E-WAY BILL<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\"><strong>Documents or Details required to generate eWay Bill<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Invoice\/ Bill of Supply\/ Challan related to the consignment of goods<\/li>\n<li>Transport by road \u2013\u00a0Transporter ID\u00a0or Vehicle number<\/li>\n<li>Transport by rail, air, or ship \u2013 Transporter ID, Transport document number, and date on the document<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>latest updates<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"text-align: justify;\">As per the 26th GST Council Meet held on 10th Mar 2018, Intra-state implementation of\u00a0Eway Bill to kick-off from\u00a015th April 2018*\u00a0in a phased manner. States to be divided into 4 lots to execute this phased rollout.<\/li>\n<li style=\"text-align: justify;\">The transporters\u00a0need not generate the Eway bill (as Form EWB-01 or EWB-02) where all the consignments\u00a0in the conveyance\u00a0:<\/li>\n<li style=\"text-align: justify;\">Individually(single Document**) is less than or equal to Rs 50,000\u00a0BUT.In Aggregate (all documents** put together) exceeds Rs 50,000<\/li>\n<li style=\"text-align: justify;\">**Document means Tax Invoice\/Delivery challan\/Bill of supply<\/li>\n<li style=\"text-align: justify;\">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<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>E-WAY BILL E Way Bill is an electronic way bill for movement of goods which can be generated other eWay Bill Portal.\u00a0Transport 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 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[172,4],"tags":[1182,1180,435,890,662,1178,436,1179,892],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/3904"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=3904"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/3904\/revisions"}],"predecessor-version":[{"id":8743,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/3904\/revisions\/8743"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=3904"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=3904"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=3904"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}