Article on E-Way Bill under GST with Various Question and Answers

Article on E-Way Bill under GST:E-Way Bill Rules notified vide Rule 138 through Notification no. 27/2017 dated August 08, 2017. The date of implementation has not been spelt. And it shall be notified later…

e-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding fifty thousand rupees as mandated by the Government in terms of section 68 of the Goods and Services Tax Act read with rule 138 of the rules framed thereunder. It is generated from the GST Common Portal by the registered persons or transporters who causes movement of goods of consignment before commencement of such movement.

Why is the e-Way Bill required?

Section 68 of the Goods and Services Tax Act mandates that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. Rule 138 of Karnataka Goods and Services Tax Rules, 2017 prescribes e-way bill as the document to be carried for the consignment of goods of value more than rupees fifty thousand . Government has issued a notification under rule 138 of Goods and Services Tax Rules, 2017 mandating to carry e-way bill for transportation of goods of consignment of value more than rupees fifty thousand. Hence e-way bill generated from the common portal is required to be carried.

Article on E-Way Bill under GST

E- Way Bill is applicable for movement of goods of consignment value exceeding 50,000 :-

  • In relation to Supply
  • For reasons other than supply
  • Due to Inward Supply from Unregistered Person

Hence E-Way bill will also applicable to movement caused by registered person of consignment value exceeding Rs. 50,000 through motorized conveyance for

  • Movement of goods between branches of same concern
  • Movement of goods for Job Work
  • Goods Sent for Repair and sent back
  • Purchase Return
  • Sale on approval basis
  • Door to door movement

E-Way Bill Rules are applicable to a registered person who causes movement of goods. It means the E-Way Bill Rules are not applicable to: –

  • Unregistered person
  • Where no movement of goods involved

Where supply takes place between two registered person and recipient undertakes to collect the goods from the supplier through his conveyance. E Way bill should be generated by recipient and not the supplier.

Where the goods are transported for a distance of less than ten kilometers within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the eway bill.

The registered person or the transporter may, at his option, generate and carry the eway bill even if the value of the consignment is less than fifty thousand rupees.

Validity Period of E-Way Bill

  • For distance up to 100 KMs – One day
  • For every 100 km or part thereof thereafter – One additional day

E- Way Bill is not applicable to

  • Movement of goods between two unregistered persons
  • Where Consignment value of goods is lesser than Rs. 50,000.
  • Transportation of goods by a non motorized
  • Postal baggages transported by Department of Posts
  • Goods for personal use
  • House hold effects
  • Jewellery and Jewellery articles
  • Corals
  • Currency
  • LPG for supply to Household and non domestic exempted category and Kerosene oil
  • Exempted Goods
  • Transportation of goods from port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs

Who all can generate the e-Way Bill?

Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees in relation to supply; or reasons other than supply; or inward supply from unregistered person shall generate e-way bill. It means, the consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill. The unregistered transporter can enroll on the common portal and generate the e-way bill for movement of goods for his clients. Any person can also enroll and generate the e-way bill for movement of goods for his/her own use.

Who all can update the vehicle number for the e-Way Bill?

The e-way bill is not valid without the vehicle number updated on the common portal, if on the mode of transport is the road. The Vehicle number can be updated by the generator of the e-way bill or the transporter assigned for that e-way bill by the generator.

If there is a mistake or wrong entry in the e-Way Bill, what has to be done?

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

Whether the e-way bill can be cancelled? if yes, under what circumstances ?

Yes. e-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill. e-way bill can be cancelled within 24 hours from the time of generation.

If the vehicle in which goods are being transported having e-way bill is changed, then what has to be done?

The e-way bill for transportation of goods always should have the vehicle number that is actually carrying the goods. There may be requirement to change the vehicle number after generating the e-way bill or after commencement of movement of goods due to transshipment or due to breakdown of vehicle. In such cases, the transporter or generator of the e-way bill can update the changed vehicle number.

Why the transporter needs to enroll on the e-Way Bill system?

There may be some transporters, who are not registered under the Goods and Services Tax Act and if such transporters cause the movement of goods for their clients, they are required to generate the e-way bill on behalf of their clientsf or update the vehicle number for e-way bill. Hence, they need to enroll on the e-way bill portal and generate the 15 digits Unique Transporter Id.

Can I transport the goods with the e-way bill without vehicle details in it?

No. One needs to transport the goods with a e-way bill specifying the vehicle number, which is a carrying the goods. However, where the goods are transported for a distance of less than ten kilometers within the State from the place of business of consignor to the place of transporter for further transportation, then the vehicle number is a not mandatory.

What is consolidated e-Way Bill?

Consolidated e-way bill is a document containing the multiple e-way bills for multiple consignments being carried in one conveyance (goods vehicle). That is, the transporter, carrying the multiple consignments of various consignors and consignees in one vehicle is required to carry one consolidated e-way bill instead of carrying multiple e-way bills for those consignments.

Can the e-way bill be deleted or cancelled?

The e-way bill once generated cannot be deleted. However, it can be cancelled by the generator within 24 hours of generation. If it has been verified by any empowered officer, then it cannot be cancelled. e-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill.

Author = CA. Rishabh Aggarwal

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