E-WAY BILL UNDER GST

E-WAY BILL UNDER GST

What is Way Bill:

A waybill is a receipt or a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods and the details include name of consignor, consignee, the point of origin of the consignment, its destination, and route.

What is Electronic Way Bill (E-Way Bill):

Electronic Way Bill (E-Way Bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal.

Rule 138 of CGST Rules 2017 Privides:

“information is to be furnished prior to the commencement of movement of goods” and “is to be issued whether the movement is in relation to a supply or for reasons other than supply”.

E-Way Bill under GST:

E-way bill is an electronic document generated on the GST portal evidencing movement of goods. It has two Components - Part A comprising of details of GSTIN of recipient, place of delivery (PIN Code), invoice or challan number and date, value of goods, HSN code, transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and reasons for transportation; and Part B comprising of transporter details (Vehicle number).

As per Rule 138 of the CGST Rules, 2017, every registered person who causes movement of goods (which may not necessarily be on account of supply) of consignment value more than Rs. 50000/- is required to furnish above mentioned information in part A of e-way bill. The part B containing transport details helps in generation of e-way bill.

Who generates E-Way Bill:

E-way bill is to be generated by the consignor or consignee himself if the transportation is being done in own/hired conveyance or by railways, by air or by Vessel. If the goods are handed over to a transporter for transportation by road, E-way bill is to be generated by the Transporter. Where neither the consignor nor consignee generates the e-way bill and the value of goods is more than Rs.50,000/- it shall be the responsibility of the transporter to generate it.

Further, it has been provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment.

Also, where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration, the e-way bill shall be generated by the said person irrespective of the value of the consignment.

Purpose of E-Way Bill:

E-way bill is a mechanism to ensure that goods being transported comply with the GST Law and is an effective tool to track movement of goods and check tax evasion.

Validity of E-Way Bill:

The validity of e-way bill depends on the distance to be travelled by the goods. For a distance of less than 100 Km the e-way bill will be valid for a day from the relevant date. For every 100 Km thereafter, the validity will be additional one day from the relevant date. The “relevant date” shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours. In general, the validity of the e-way bill cannot be extended. Further, if under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.

Cancellation of E-Way Bill:

Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill. However, an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B of the CGST Rules, 2017.

Exceptions to E-Way Bill requirement:

In the following instances, the E-Way Bill generation is not required under GST:

  • Consignment value less than Rs. 50,000/-;

  • goods being transported by a non-motorised conveyance;

  • Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017;

  • goods being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs and

  • in respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State.

Penalty for Contracention of E-Way Bill:

Rs. 10,000/- and the goods and conveyance shall be liable to detention or seizure.

How to generate E-Way Bill:

Here in below you can find step by step procedure to generate E-Way Bill on GST e-Way Bill portal:

  • 1

    Logging into e-Way Bill System

    Through GST E-Way Bill Portal - 1 Minute Job

    The user has to open the e-Way Bill portal and enter his username and password along with the displayed captcha. On successful authentication, the system shows him the main menu of the e-Way Bill System as shown in the below info graphic.

    On the left hand side, the system shows the main menu options and you need to click e-way bill and once it is clicked the menue will be shown as seen in the below picture. You need to click the generate new option.

  • 2

    Fill the Details

    Through GST E-Way Bill Portal - 10 Minutes Job

    When the user clicks the ‘Generate New’ sub-option under ‘e-waybill’ option, the following EWB Entry Form will be displayed, allowing the user to enter the e-way bill generation details.

    Before initiating a new EWB generation, the user should have the Invoice/Bill/Challan document/details in his hand and he should know the, Transporter Id of the transporter, through whom he is going to move the consignment or vehicle details (Part-B) through which the consignment will be moved.

    In the EWB Entry Form, first the user needs to select the type of transaction i.e. Outward or Inward. The outward transaction indicates that the user is supplying the goods and inward indicates that the user is receiving the goods. Depending upon the type of transaction selected, the system will show the sub-type of transactions. The user needs to select the sub-type accordingly.

  • 3

    Generation of E-Way Bill

    Through GST E-Way Bill Portal - 5 Minutes Job

    Once filling all the details, you can preview and submit. Once a request for EWB is submitted, the system validates the entered values and pops up appropriate message if there is any error. Otherwise the system generates the EWB with unique 12 digit number. The user can take the print out of the EWB using the ‘Print’ option provided as shown in below figure.

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