1. The Government of India vide notification no. 74/2017 dated
29th Dec 2017 has appointment 1st day of February 2018 mandatorily
for generation of e-way bill for inter-state movement of goods and 1st June
2018 for intra-state movement of goods.
2.
GST counsel in its 26th meeting held on 10.03.2018 at New
Delhi decided to implement a e-way bill for inter-state movement on goods
w.e.f. 01.04.2018 and for intra-state movement on goods on 01.06.2018.
3.
Karnataka had rolled out mandatory generation of e-way bill
for intra-state movement of goods would be implemented from 01.04.2018
[Notification (8/2018) no. FD 47 CSL 2017, dated 23.03.2018]
4.
The Government of India state that E-way bill for intra
state movement of goods for Andhra Pradesh, Gujarat, Kerala, Telangana, Uttar
Pradesh would be implemented with effect from 15th April 2018.
E-WAY BILL: E- way bill is a document in "Goods and Service Tax E-way bill
system" generated in electric form for carry any consignment of goods
of value exceeding 50000/- rupees
with detail information of goods under movement. E-way Bill is a 12 digit number.E-way bill can be
cancelled within 24 hours of generation
but can not be deleted.
Benefits and Impact of E-way bill:
E-way Bill Rules:
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Rules
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Forms
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Remarks
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138(1) to 138(4)
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Form GST
EWB-01&02
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Provisions relating to E-Way Bill,
FORM GST EWB – 01 is for Single E –Way
Bill, and FORM GST
EWB- 02 is for Consolidated E-Way Bill.
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138(A)
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……..
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Documents and devices to be
carried by a person-in-charge of a conveyance
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138(B)
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………
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Verification of
documents and conveyances.
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138C
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Form GST EWB -03
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Verification Report (Inspection
and verification of goods in transit)
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138D
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Form GST EWB -04
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Report of Detention
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Contravention of Rules: IF E-way bill required and not generated according to the
rule of 138 of CGST, It will be termed as contavention of rules.
1. Sec. 122 of CGST Act state that if any person who
transports any taxable goods exceeding value 50000 without the cover of
document including e-way bill shall be liable to penalty of Rs. 10000 or tax evaded whichever is higher.
2.
Sec. 129 of CGST Act state that if a person
transports goods while they are in transit in contraventon of rules, all such
goods and conveyance used shall be liable
to detention.
Sub Rule 1 of Rule 138 who, why and when
shall furnish information in part A.
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WHO
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WHY
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WHEN
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FORM NO.
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INFORMATION REQUIRED
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Registered person
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For movement of
taxable goods across India
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Before commencement
of movement of goods
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GST-EWB 01
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Bill no., Bill date,
Generator, validity period,place of delivery, HSN code, value of goods
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Registered Person: Person registered under GST is a registered person and
should also be registered on the portal of E-way bill.
How to register on the
common portal of E-way bill
Who will generate E-way bill? : Registered person either consignor
or consignee shall generate e-way bill furnishing information in part B from
EWB-01.
If E-Way Bill is not generated by ragistered person
then:
Determination of consignment value exceeding 50000/-: Consignment value as shown in
invoice, challan, bill of supply, as the case may be, including CGST, SGST,
UTGST, IGST and Cess Charged but excluding the value of exempted goods.
Form GST EWB-01
E-way Bill No. :
E-Way Bill date:
Generator:
Valid from:
Valid until:
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PART A
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A.1
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GSTIN of Supplier
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*
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A.2
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Place of Dispatch
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Including PIN Code
of place of dispatch
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A.3
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GSTIN of Recipient
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*
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A.4
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Place of Delivery
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Including PIN Code
of place of delivery
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A.5
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Document Number
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Tax invoice, bill of
supply, delivery challan, bill of entry number
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A.6
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Document Date
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A.7
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Value of goods
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A.8
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HSN code
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A.9
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Reason for
transportation
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Supply, Export or
Import, Job Work, Sales return, Recipient not known.
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*In case of unregistered person, Fill
URP in the place mark as star (*).
EXCEPTIONS: E-WAY Bill will be generated if
consignment value does not exceed Rs. 50000/- in following cases:
CASE-1 Inter state movement of goods for Job Work irrespective of
the value of consignment
CASE-2 Inter
state movement of handicraft goods by unregistered person.
Sub Rule 3 of Rule 138 Business place of consignor and consignee in same state or
union territory, supplier, recipient and transportor may not furnish details of
transportation in Part B of form GST EWB-01 if following condition does not
satisfied.
Sub Rule 4 of Rule 138 Upon generation of E-way bill, a unique e-way bill no.
[EBN] will generate for transporter, supplier and recipient.
Sub Rule 5 of Rule 138 Consigner, recipient, or transporter, as the case may be, who
has provided information in form GST EWB-01 shall update the details of
conveyence of goods in E-way bill for transfering the goods from one conveyence
to another for further movement.
** Updation not
required if distance between the place of transporter to consignee is less than
50000 KM. **
Sub Rule 6 of Rule 138 Transporter can only generate consolidte E-way bill prior
to movement of goods.
Sub rule 7 of Rule 138 when consigner or consignee does not generate E-way bill, transporter,
except in case of transportation by air, vessel, and railway, generate E-way
billl on the basis of delivery challan, invoice, bill of supply and may also
generate consolidate E-way bill.
Sub rule 8 of Rule 138
·
Information Furnished
in part A by registered dealer made available to him on common portel for furnishing
the detail in form GSTR-1
·
Information furnished
by unregisterd dealer and unregistered participient shall be made available
electronically to him, if mobile number & E-mail ID is available.
Sub Rule 9 of Rule 138: E-way bill can be cancelled within 24 hours of generation
of e-way bill but can not be deleted. E-way bill can not be cancelled if
varified in transit.
Sub Rule 10 of Rule 138: E-way bill shall be valid for the period mentioned given
below:
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Sr.No.
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Distance
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Validity period
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1
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Up to 100 KM
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|
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2
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For every 100 KM and
Part there of
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One additional day
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3
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Up to 20KM
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One day in case of
over dimensional cargo
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4
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For every 20km and
part there of
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One additional day
in case of over dimensional group
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**Commissioner, by
notification, can extend the validity period for certain category of goods.
**Each day shall be
counted as 24 hours from the generation of E-way bill.
Sub Rule 11 of Rule 138:
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S. N.
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Information furnished in part A of Form GST EWB-1
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Information shall be available to
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Communicate acceptance or rejection of the consignment
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1
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The recipient or
transporter
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Supplier, if
registered
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By the supplier
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2
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The Supplier or
transporter
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Recipient, if
registered
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By the recipient
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Sub Rule 12 of Rule 138: Acceptance and Rejection to be communicated within 72 hous
of the details made available to supplier or the recipient.
**failing in
acceptance and rejection shall be deemed to be an accepatance of details
therein.
Sub Rule 13 of Rule 138: E-way bill generated under rule 138 of CGST 2017 shall be
valid in every state and union territory.
Compiled by Megha Bansal CA Finalist at Sandeep Ahuja &
Co
