Goods and Services Tax

E-way Bill – Quick review

Goods and Services Tax – GST – By: – Ashwarya Agarwal – Dated:- 15-5-2018 Last Replied Date:- 23-5-2018 – What is an e-Way Bill? 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 ₹ 50,000 as mandated by the Government in terms of Section 68 of the CGST Act read with Rule 138 of the rules framed thereunder. It is generated from the GST Common Portal for e-Way bill system (www.ewaybill.nic.in) by the registered persons or transporters who cause movement of goods of consignment before commencement of such movement. Exception: Principal to Job-worker and vice-versa; Handicraft goods by dealer exempted from GST registration. When an eway bill is generated a unique eway bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter. When is E-way bill required? Every registered person who causes movement of goods through a Transporter or by Himself of consignment

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ned in accordance to provisions of section 15 and shall include / exclude the following: + Value declared in an invoice, a bill of supply or a delivery challan, + Central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and – the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. – Value of any service included in the invoice (eg. Commission / Delivery Charges, etc) Details required to generate e-Way Bill Part A of Form GST EWB-01 On a quick perusal of the information required in Part A, it can be noticed that very limited information is required, namely: identity of the parties identity of the goods with value identity of the place of delivery (not place of supply) identity of occasion for transportation identity of document for transportation Part B of Form GST EWB-01 identity of vehicle Cases when e-Way bill is Not Required In the following cases it is not necessary to generate

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ory GST Rules. Transport of certain specified goods- Includes the list of exempt supply of goods, goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications 7/2017-CT(R) & 26/2017-CT(R). Any exemption for transport upto 50 Km?? If Consignor to Transporter distance < 50 Km (Intra-state), detail in Part B of Form GST EWB 01 may not be filled; If Transporter to Consignee distance < 50Km (Intra-state), detail of conveyance in Part B may not be updated Validity of e-Way Bill Type of conveyance Distance Validity of EWB (Calculated from time of generation of way bill) 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 In case of Bill-to Ship-to transaction Sl. No Particulars Case-1 E-way bill generated by B . Case-2 E-way bill generated by A 1. Bill From: Details of

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