Under GST, where other requirements are fulfilled, transporters will be bringing an eWay Bill while transferring merchandise from one location to another. It covers the following topics in this report-
- What is an E-way Bill?
- When to Generate?
- Who should Generate?
- Cases when eWay bill is Not Required
- Status of Implementation across India
- How to generate eWay Bill
- The validity of E-way Bill
- Documents required
- FAQs on eWay Bill
Extension in the validity of the e-way bill
Update as on 9th June 2020
Any e-way invoices issued on or before 24th March 2020 (whose validity expired on or after 20th March 2020) will be extended until 30th June 2020.
Update as on 5th May 2020
Any e-way bill generated on or before 24th March 2020 shall remain valid until 31st May 2020, if the validity period expires between 20th March 2020 and 15th April 2020 at any time.
Update as on 3rd April 2020
The e-way bill’s validity continued until 30th April 2020, if the e-way bill lapse between 20th March 2020, and 15th April 2020.
However, the notice by the CBIC of an extended deadline of 30th June 2020 for any reduction in enforcement due between 20th March 2020 and 29th June 2020 will not relate to e-way bill generation after 15th April 2020.
Integration of VAHAN-e-Way bill
The e-way bill platform began connecting which the VAHAN program in February 2020. In Karnataka state, a pilot test has already started. Today, at the point of e-way bill generation, the vehicle registration number should be validated.
Blocking and unblocking the E-way Bill
- Taxpayers who have not submitted their reports for the previous two successive months/quarters are excluded from producing e-way bills.
- Therefore, if a taxpayer has not submitted GSTR-3B for two or more successive months, he/she would not be eligible to produce e-way bills for dispatching and receiving products, resulting in a pause.
- The e-way statements will only be unblocked the next day when a customer files GSTR-3B.
- As of 2nd December 2019, the e-way bill blocking the system was implemented.
All States require to use e-way bills for Intra-state movement of goods
- As of 16th June 2018, the e-way bill requirement for the Intra State movement of products in Delhi commenced.
- Wtheh impact from 3rd June 2018, e-way bill operations became mandatory for intra-state movement of products for all states except for Delhi
- Eway bill operations for Andaman & Nicobar, Chandigarh, Dadar & Nagar Haveli, Daman & Diu, Lakshadweep, Maharashtra, and Manipur are mandatory for intra-state movement of products as of 25th May 2018
- The eway bill operations for the intra-state change of products for Odisha from 23rd May 2018 are allowed on a trial basis
- Roll out of e Way Bill intra-State movement of products in Arunachal Pradesh, Madhya Pradesh, Meghalaya, Sikkim, and Puducherry as of 25th April 2018
Generation of Bills on EWay
- Latest update as of 26th September 2018: New changes are made in the production of E- Way Bill (EWB) to be launched on 1st October 2018 as follows:
- The e-way bill also enables multi-vehicle upgrading. Know More
- In the case of ‘Bill To’ & ‘Ship to’ either consignor (seller) or consignee (buyer) will now generate Eway bill
1. What is an eWay Bill?
EWay Bill is an Electronic Waybill generated on the way, Bill Portal for the transportation of products. A GST registered individual can not transport goods in a vehicle, the value of which exceeds Rs. 50,000 (Single Invoice / Payment / Delivery Challan) without an e-way bill created on ewaybillgst.gov.in
Additionally, Eway bill may also be designed or cancelled through SMS, Android App, and via them-to-the API integration.
A specific Eway Bill Number (EBN) is assigned when an eway bill is produced and is accessible to the manufacturer, the receiver, and the transporter.
2. When Should eWay Bill be issued?
EWay bill will be created if the transfer of products in a vehicle/value transportation exceeds Rs. 50,000 (either Invoice or sum of all vehicle/transportation invoices) –
- · With regards to a ‘supply’.
- · For purposes outside a ‘supply’ (say a return)
- · Since an unregistered individual ‘supplies’ from inside
To this end, each supply may be as follows:
- · Delivery rendered in the course of business for a consideration (payment)
- · A request rendered for a consideration (payment) that might not be in the course of business
- · A supply without consideration (without payment)Usually the term ‘supply’ means a:
- Sale-the sale and payment of goods
- Transfer-For example, division transfers
- Barter / Exchange-where payment is by-products rather than by money
For all these types of movements, therefore, eWay Bills need to be produced on the can portal. The eway bill must be presented mandatorily for such defined products even if the value of the consignment of the product is less than Rs. 50,000:
- The Principal’s inter-state transfer of products to the worker by Principal / registered Job-worker,
- Inter-State Transport of handicrafts by a dealer exempt from registration which GST.
3. Who should Generate a Bill of eway?
- · By a registered Individual – E-way bill must be generated when the transfer of products to or from a registered individual is greater than Rs 50,000 in value. Even if the value of products is less than Rs 50,000, a registered individual or the transporter can elect to generate and carry the eway bill.
- · By an unregistered Persons – The generation of e-Way Bill also requires unregistered persons. However, if an unregistered party allows delivery to a licensed individual, the Recipient would have to guarantee that all the compliances are fulfilled as though they were the supplier.
- · Transporter – Transporters transporting products by land, air, train, etc. often need to produce e-Way Bill if there is no e-Way Bill from the manufacturer.
Update as dated 23rd March 2018:
The transporters will not need to generate the Eway bill (as Form EWB-01 or EWB-02) until a date has yet to be told, where all the conveyance shipments are:
- · Individually(single Document * *) is less than Rs 50,000 BUT or equivalent
- · In aggregate (all documents * * put together) Rs 50,000 is more than
* * Document means Challan Tax Invoice / Delivery / Supply Bill
Upon enrolling on the e-way bill portal, unregistered transporters will be given a Transporter ID after which Eway bills can be generated.
|Every registered person under GST||Before the movement of goods||Fill Part A||Form GST EWB-01|
|Registered person is consignor or consignee (mode of transport may be owned or hired) OR is the recipient of goods||Before the movement of goods||Fill Part B||Form GST EWB-01|
|Registered person is consignor or consignee and goods are handed over to transporter of goods||Before the movement of goods||Fill Part B||The registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01|
|Transporter of goods||Before the movement of goods||Generate e-way bill on the basis of information shared by the registered person in Part A of FORM GST EWB-01|
|An unregistered person under GST and recipient is registered||Compliance to be done by the Recipient as if he is the Supplier.||1. If the goods are transported for the distance of fifty kilometers or less, within the same State/Union the territory from the place of business of the consignor to the place of the business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. 2. If supply is made by air, ship or railways, then the information in Part A of FORM GST EWB-01 has to be filled in by the consignor or the recipient|
Note: If a transporter carries multiple consignments in a single conveyance, the consolidated e-way bill can be produced using the GST EWB-02 form by providing the e-way bill numbers for each shipment. If an e-way invoice has not been generated by both the consignor and the consignee, then the transporter will do so * by filling out PART A of FORM GST EWB-01 on the basis of the invoice/delivery challan given to the.
4. Cases when E-way bill is Not Required
In the following situations, e-Way Bil is not expected to be generated:
- · Transportation is a non-motor vehicle
- · Goods carried to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs from Customs Port, Air Cargo Complex, Airport or Land Customs Station.
- · Goods transported under customs control or under tariff seal
- · Goods transported from ICD to Customs Dock, or from one customs station to another, under Customs Bond.
- · Transthe cargo transported from or to Nepal or Bhutan
- · Goods moving by military preparation under the Ministry of Defense as a consignor
- · Cargo containers are transported empty
- · Consignor transporting goods at a distance of 20 km to or from the place of business and a weighbridge for weighing, accompanied by the delivery of the challan.
- · Goods being transported by railways where The consignor is the Central Government, State Governments, or a Local Authority.
- · Goods specified in GST Rules of the respective State / Union territory as exempt from the requirements of the E-Way bill.
- · Transportation of certain specified goods- Includes the list of exempt supplies of goods, Annex to Rule 138(14), products treated as no supplies as provided for in Schedule III, Certain schedule for Central Tax Rate notifications. (PDF The Products List).
Note: Section B of e-Way Bill is not necessary to be filled in if the gap between the consignor or consignee and the transporter is less than 50 km and the transport is in the same State.
5. Status of Implementation across India
Inter-State goods movement has seen an increase in the number of ways bills generation since their implementation began on 1st April 2018. State-wise introduction of the e-way bill program has seen a positive response which all the states and territories of the Union are joining the league in developing eway bills for the transportation of products inside the State / UT. However, reliefs were given to citizens of few states by exempting the from the generation of eway bills in the event of monetary limiting dropping below the threshold sum of other defined products. For instance, if the monetary limit of the products drops below Rs, Tamil Nadu has exempted his State from the generation of eway bills. A Thousand. For more information on such reliefs for other States / UTs, please visit commercial tax websites for each of those States / UTs.
6. How to generate eWay Bill
The will make an E-Way bill on the e-Way Bill Portal. Everything they need is to sign in to a Server. Check out our post – Guide to creating e-Way Bill online for a comprehensive step-by-step guide on e-Way bill generation.
7. The validity of E-way Bill
An e-way bill is applicable for the periods mentioned below and is dependent on the distance the goods move. The validity is calculated from the date and time; the e-way bill was created-
|Type of conveyance||Distance||Validity of EWB|
|Other than Over dimensional cargo||Less Than 100 Km||1 Day|
|For every additional 100 Kms or part thereof||additional 1 Day|
|For Over dimensional cargo||Less Than 20 Km||1 Day|
|For every additional 20 Kms or part thereof||additional 1 Day|
Eway bill validity can also be expanded. The producer of such an Eway bill must either extend the validity of the Eway bill four hours before expiry or four hours after the expiry.
8. Documents or Details required to generate eWay Bill
- · Fact / Supply bill / Challan relating to the consignment of goods
- · Transportation by road-Transporter ID or Vehicle ID
- · Transportation by train, air or ship – Transporter ID, number of the transport document and the date on the document.
9. Frequently Asked Questions
Q What is the transporter’s responsibility and liabilities in the E-Way billing system?
- A Transporters transporting products by road, air, train, etc. often need to generate e Way, Bill, if the manufacturer for some purpose has not created an e Waybill. Generate e way bill based on evidence about the Invoice / Challan shared by the suppliers/consignors. According to our article on ‘Compliance on e-Way Bills by Transporter’ Unless, in the above situations, the transporter does not produce as necessary to do so, he may face a fine of Rs 10,000 or a tax claimed to be evaded (where applicable) whichever is greater, further liable for the confiscation of merchandise and the forfeiture of a vehicle.
Q How many e-way bills are required to be generated to send a consignment which multiple transporters (which separate Transporter IDs) to a consumer in between? How can the one invoice-one e-way payment valid they have complied which here because only one end-customer is?
- A-One e-Way bill against the Invoice needs to be generated. The condition above is labelled “Transshipment” The transporter may also reassign another carrier to the eway bill list by modifying the transporter Identifier. When the conveyor reassigns another conveyor, the vendor can not make any modifications to the allocated carrier. The user must, therefore, generate different delivery challans against the Invoice depending on the various Transporter ID, as separate e-way bills against a single invoice are not possible and will also cause issues of filling in the GSTR-1’s data.
Q How is the criteria of “Value of Consignment of Goods” applied?
A Goods consignment worth “is defined as follows:
1. Invoice value * goes over Rs. 50,000 And
2. When a vehicle holds themes against several Invoices, then if the cumulative amount of the Invoice * reaches Rs 50,000
And if all of the above criteria are met, then the customer will produce an e-Way payment.
* Invoice Cost includes purchase value as per Invoice which all taxes except Price of excluded products shipped which taxable goods and jointly billed.
Q Is e-Way bill needed if the value of the shipment is more significant than Rs 50,000 per customer per day? How are we going to take several invoices under one e-Way tab?
- Whether the supplier is the transporter, or not depends here. Unless he is the transporter, otherwise he would be expected to produce the e-way bill for all the invoices, however if not, the carrier would be needed to generate the e-way bill against many of the Vehicle invoices.
Q For Selection of Sub Type in case of Outward Supply, What do the terms “CKD/SKD” & “Line sales” mean?
- A “CKD / SKD” implies the flow of products in a situation entirely knocked down, or Semi Knocked Downstate. For example, Fan movement in numerous pieces, to be installed later. “Line Sales” Vertical sales made within that organization from one in the / department/division of an organization to another unthe/department/ the division next in the production line.