Dear readers, this write-up will update you about provisions of e-way bill and applicability. Hope you will enjoy this post will your love ones. Details are :-
Who can generate e-way bill?
E-way bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person. Registered person or the transporter may choose to generate and carry e-way bill even if value of goods is less than Rs 50,000.
Unregistered persons or his transporter may also choose to generate e-way bill. Which means eway bill can be generated by both registered and unregistered persons. However, where a supply is made by an unregistered person to a registered person, the receiver will have to do all the compliances as if he’s the supplier.
What is an e-way bill?
E-way bill is an electronic way bill for movement of goods which can be generated on the GSTN (common portal). A ‘movement’ of goods of more than Rs 50,000 in value cannot be made by a registered person without an eway bill.
E-way bill will also be allowed to be generated or cancelled through SMS.
When an eway bill is generated a unique eway bill number (EBN) is allocated and is available to supplier, recipient, and the transporter.
What is a ‘supply’ in case of e-way bill?
A supply may be –
- Supplied for a consideration (means payment) in the course of business
- Supplies made for a consideration (payment) which may not be in the course of business
- Supplies without consideration (without payment)
Basically supply means –
- Sale – sale of goods and payment made
- Transfer – say branch transfers
- Barter/Exchange – Payment by goods instead of money.
Therefore, e-way bills must be generated on the common portal for all types of movements.
An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table:
|SR. NO.||DISTANCE||VALIDITY PERIOD|
|1||Upto 100 km||One day|
|2||For every 100 km or part thereof thereafter||+ One additional day|
Provided that the Commissioner may, by notification, extend the validity period of E-way bill for certain categories of goods as may be specified therein:
Provided further that where, 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 GST EWB-01.
Documents and devices to be carried by a person-in-charge of a conveyance :-
- 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 or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner.
- A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
- Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
- The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.
- Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill:-
- (a) Tax invoice or bill of supply or bill of entry; or
- (b) A delivery Challan, where the goods are transported for reasons other than by way of supply.
Click here to view E-way Bill Rules Issued By Central Government | Notification No. 27/2017 – Central Tax