Every person who makes an outward supply for goods having value more than 50,000 or makes an inward supply for goods having value more than Rs. 50,000 from an unregistered person has to issue an E-way bill.
Chapter XVI of CGST rules lay down the E-way bill rules.
Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees—
shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal.
As explained in opening paragraph, a REGISTERED PERSON has to issue e-way bill if value of consignment exceeds Rs. 50,000. E-way Bill has to be generated if goods are purchased from an unregistered person and consignment value exceeds Rs. 50,000.
Only a registered person can issue E-way Bill (will read about transporter later in this article).
Further it should be noted that for Interstate supply by a manufacturer to a job-worker E-way Bill is compulsory and limit of 50,000 is not applicable.
If supplier or recipient of goods has not generated E-way Bill then transporter has to generate E-way bill based on the tax invoice or delivery challan if consignment value is more than Rs. 50,000.
Yes, if E-way bill is generated but goods are not supplied or there is any mistake in E-way bill data, E-way bill can be cancelled within 24 hours of generation.
You cannot cancel an E-way bill if it was verified during transition.
Validity of E-way bill is specified based on distance consignment has to be transported.
E-way bill is valid as below:
|Up to 100 KMs (Kilometers)||One day|
|For every 100 Km or part thereof thereafter||One additional day|
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 GSTEWB-01.
Explanation.—For the purposes of this rule, 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 twentyfour hours.
A person who is incharge of conveyance or transporting goods should carry following documents with him:
A registered person can instead of carrying the invoice copy generate an invoice reference number.
Invoice reference number can be generated on GST portal by filling invoice details in form GST INV-1.
In fact if Invoice reference number is generated, in E-way bill the details will be auto-populated based on details provided in FORM GST INV-1.
The commissioner or any officer authorised by him can verify e-way bill for all inter-state and intra-state goods.
Physical verification of goods can be done by commissioner or any officer authorised by him. However, if information is received where any tax is evaded physical inspection can be carried by any officer after obtaining permission from commissioner or from any officer authorised by commissioner.
When inspection is conducted by a commissioner or any other officer, the inspection report should be made available in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
Where the physical verification of goods being transported on any conveyance has been done during transit at one place within theState or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently.
Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.
I have prepared a tutorial video on this topic.
To generate Eway bill you need to:
This article is very well applicable to following doubts
1)Is there need of separate E WAY BILL for each party? ( if more than one parties consignments in one vehicle)
Yes separate E-way bill is required.
Transporter can generate e-way bill separately or a consolidated E-way bill.
Individual sellers has to generate separate E-way bills.
E way bill procedure started from when?
E-way Bill will be starting from Feb 2018.
E-way bill will start from April 1, 2018 unless further deferred due to technical issues.
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