Q1. What is an e-way bill?
Ans: E-way bill is an electronic document generated on the common portal and carried by a person who is carrying any consignment of goods of value exceeding Rs. 50,000/- ( the limit is Rs. 1 lac in many states) as mandated by the Government. It is generated from the E-way Common Portal by the registered persons or transporters who cause movement of goods of consignment before the commencement of such movement.
Q2. What is the purpose of E-Way Bill?
Ans: E-Way Bill is a mechanism to ensure that goods being transported complying with the GST Law and is an effective tool to track movements of goods and check tax evasion. It has two components:
- Part A- Details of the recipient.
- Part B- Transporter details.
Note: Part B of e-Way Bill is not required to be filled where the distance between the consigner or consignee and the transporter is less than 50 Kms and transport is within the same state.
Check the GST Calendar
Q3. What are the details to be furnished in Part A of Form GST EWB-01?
- GSTIN of Supplier
- Place of Dispatch
- GSTIN of Recipient
- Place of Delivery
- Document Number
- Document Date
- Value of Goods
- HSN Code
- Reasons for transportation.
Q4. What are the details to be furnished in Part-B of Form GST EWB-01?
- Vehicle Number for Road.
- Transport Document Number/ Defences Vehicle no./ Temporary Vehicle Registration No./ Nepal or Bhutan Vehicle Registration No.
Q5. Who all can generate the e-way bill?
- Every registered person, who causes movement of goods, needs to generate the e-way bill.
- If the registered person is unable to generate the e-way bill, the transporter who transports the goods can generate the e-way bill on behalf of his/her client.
- If the movement is caused by an unregistered person, he may at his option generate the e-way bill.
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Q6. Is there any validity period for e-way bill?
Ans: Yes. Validity of the e-way bill or consolidated e-way bill depends upon the distance the goods have to be transported.
| Type of conveyance | Distance |
Validity of EWB
|
|
Other than Over dimensional cargo
|
Less Than 100 Kms | 1 Day |
| For every additional 100 Kms or part thereof |
additional 1 Day
|
|
|
For Over dimensional cargo
|
Less Than 20 Kms | 1 Day |
| For every additional 20 Kms or part thereof |
additional 1 Day
|
Over Dimensional Cargo is a cargo that protrudes outside the loading deck of the vehicle transporting the cargo.
If validity of the e-way bill expires, the goods are not supposed to be moved. However, under circumstance of ‘exceptional nature’, the generator of the e-way bill can generate another e-way bill, by entering the e-way bill number and part-B. Now, the system generates the new e-way bill with part-A information of previous e-way bill and new Part-B information.
Q7. Which types of transactions that need the e-way bill?
Ans: For transportation of goods in relation to all types of transactions such as
- outward supply whether within the State or
interstate, - inward supply whether from within the State or from interstate including an unregistered person
- or for reasons other than supply also, e-way bill is mandatory.
Bill of Supply
Q8. How shall a registered person generate an E-way bill?
Ans: He shall, before commencement of such movement, furnish information relating to the goods as specified in Part A of FORM GST EWB-01, on the common portal along with other information as may be required on the common portal and a unique number will be generated on the said portal.
Q9. What is Consignment value?
Ans: The consignment value of goods is the value, as declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the CGST, SGST, UTGST, IGST and cess charged, if any, in the document.
However it shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of good.
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Q10. When generation of E-Way Bill is not mandatory?
Ans: Generation of E-Way Bill is not mandatory if the conveyance is carrying goods of consignment upto RS. 50,000/-. However, EWB has to be generated even if consignment is of value Rs. 50,000/- in case:
- If consignment is a interstate consignment sent for Job Work.
- If consignment is inter -state consignment sent by supplier of handicrafts goods who is availing benefit of exemption from registration.
Q11. What happens if E-way Bill is generated but goods are not transported?
Ans: We can cancel the e-way bill electronically on the portal within 24 hours of its generation. The e-way bill cannot be cancelled if it has been verified by an officer during transit.
Q12. What is the time-limit for accepting or rejecting the consignment?
Ans: If the person to whom the information is made available does not communicate his acceptance or rejection
- within 72 hours of the details being made available, or
- the time of delivery of goods is earlier,
it shall be assumed that he has accepted the details.
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Q13. Can we cancel an in-transit E-way bill ?
Ans: No, we cannot cancel an in-transit e-way bill.
Q14. What are the documents that are to be accompanied by the person in-charge of a conveyance in case of movement of goods by road?
Ans: The person in charge of a conveyance shall carry—
(a) The invoice or bill of supply or delivery challan, as the case may be; and
(b) A copy of the e-way bill in physical form or the e-way bill number in electronic form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner.
Q15. We are sending materials to same party and send truck, but we raised 4 invoice Rs 21000/- each now question is should we generate Ewaybill for each invoice individually if less than threshold limit of 50000/- but overall it cross Rd 50000/-?
Ans: If all the consignments (seprate invoices) in same conveyance & of same Party , exceed value 50000 Rs then Eway is mandatory.
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Q16. What if invoices of RS.21000 each of different parties in one truck, now will the eway bill applicable?
Ans. E-Way is not required, if Invoices are of different consignee and have value below 50000 Rs.
Q19. What are the Cases when E- Way bill is Not Required?
Ans: In the following cases it is not necessary to generate e-Way Bil:
- The mode of transport is non-motor vehicle
- Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs.
- the Goods transported under Customs supervision or under customs seal
- the Goods transported under Customs Bond from ICD to Customs port or from one custom station to another.
- Transit cargo transported to or from Nepal or Bhutan
- Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee
- Empty Cargo containers are being transported
- Consignor transporting goods to or from between place of business and a weighbridge for weighment at a distance of 20 kms, accompanied by a Delivery challan.
- Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority.
- Goods specifed as exempt from E-Way bill requirements in the respective State/Union territory GST Rules.
- Transport of certain specified goods.
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Author of the above article is-
Shruti Gupta, the institute of Chartered Accountant.
