E-Way Bill under GST In Rajasthan With Practical Examples

E-WAY bill is required to generate when value of goods in a vehicle exceeds Rs. 50,000/- for transportation outside the state.

E-WAY bill should be generated if goods move for following reasons:

• Supply;
• For Reason Other Than Supply;
• Due to inward supply from Unregistered Person.

If Supplier is a registered person then he is required to upload information in part A of GST EWB-01, electronically, before movement of goods.If supplier is not registered but receiver is registered, then the receiver is required to upload the details in part A of GST EWB-01, electronically.

Examples –

Question: 1

Mr. Ram, registered dealer in Rajasthan sold goods to Mr. Shyam, registered dealer in Maharashtra worth Rs. 50000/-. Whether he is required to generate an E-WAY BILL for it.

Answer: 1

No, he is not required to generate E-WAY BILL as value of goods does not exceed Rs. 50000.

Question: 2

Mr. A is a registered dealer of furniture in Rajasthan:

1. If he sold furniture to Mr. B of Surat, of worth Rs. 74,000/-, whether he is required to generate e-way bill?
2. If he sold furniture worth Rs. 60000 to Mr. C within Rajasthan (distance is more than 10 km), whether he is required to generate e-way bill?
3. If he sold furniture to Mr. D of Ahmadabad, Gujarat worth Rs. 42000, whether he is required to generate e-way bill?

Answer: 2

As per section- 68 of the Goods and Services Tax Act, it is mandatory for person in charge of a conveyance carrying goods of value exceeding Rs. 50000 for transportation, to carry an e-way bill with him. It is required to generated from the GST common portal for specified goods as per below annexure.

Here, Mr. A is a dealer of furniture, which covers in specified goods.

a. In this case, he sold goods outside the state of value more than Rs. 50000. Hence he has to generate e-way bill.
b. In this case, he sold furniture of value exceeding Rs. 50000 within the state covering distance of more than 10 km, hence he is not required to generate e-way bill for it.
c. In this case, he is not required to generate e-way bill because the value of goods is less than Rs. 50000.

• Mandatory E-WAY Bill:In the following cases if value of goods below 50,000 then also required to upload information in part A of GST EWB-01, electronically:
  • Goods sent for Job Work outside the state
  • Handcrafted Goods sent outside the state by unregistered person under exemption notification if turnover of person below Rs. 20/10 lakhs.

  Example:

  An unregistered supplier has a turnover of Rs. 19 lakhs. He sent handicraft goods outside his state under exemption notification of value of Rs. 40000/-. He is mandatorily required to generate E-WAY BILL to transport such goods.

• E-WAY Bill by Transporter:
  • E-way bill form GST EWB-01 is required to generate, if goods are transported through
    • ROAD
    • RAIL
    • AIR
    • SHIP
  • If goods are transported by road then transporter can also generate E-WAY BILL, in case E-WAY bill is not generated by supplier.

Question: 1

Mr. A is an unregistered dealer of electrical goods in Rajasthan. He sold goods to Mr. B of Surat, Gujarat. He asked to his transporter to generate e-way bill. Whether the transporter is eligible to do so?

Answer: 1

A consignor or consignee, as a registered person or a transporter of goods can generate the e-way bill. Hence in this case the transporter can generate the e-way bill for this consignmen

• Voluntary E-Way Bill:
  • E-WAY BILL may also be generated if value is less than Rs. 50,000 or if he is unregistered person.

• If goods are transported within the state and distance is less than 10 km, then they are not required to generate E-WAY BILL

Question: 1

Mr. A is a registered dealer in Jaipur. He sold goods to Mr. B in local area (Distance less than 10 Km.). Whether he is required to generate E-WAY BILL for it?

Answer: 1

No, he is not required to generate E-WAY BILL as he transported goods within the state covering distance of less than 10 km.

• VALIDITY OF E-WAY BILL GENERATED
  • For Distance Up to 100 Km. – 24 Hours i.e. 1 Day
  • More Than 100 Km. – 24 Hours for next 100 Km. or part
• In exceptional cases, if goods are not transported by the supplier within the validity period then the transporter may generate another E-WAY BILL.
• The E-WAY BILL generated in any state is valid in every state and union territory.

Question: 1

Mr. A sold goods from Jaipur to Surat accompanying e-way bill, covering distance of 580 km. Now, what is the validity period of this e-way bill?

Answer: 1

The validity of the e-way bill depends on the distance the goods have to be transported. The validity is 1 day up to 100 km, thereafter 1 additional day for every 100 km or part. In this case, the validity period is 6 days.

• E-WAY BILL NUMBER

After generating E-WAY BILL, a unique E-WAY BILL number is provided to the supplier, the recipient and the transporter.

• CANCELLATION OF E-WAY BILL

If due to any reason goods could not be transported then E-WAY BILL may be cancelled within 24 hours.

The transporter cannot cancel the E-WAY BILL if it has been verified in transit.

Examples:

Question: 1

Mr. Ram has generated an e-way bill. He has done a wrong entry in it. He wants to correct it. Whether he can do so?

Answer: 1

If there is a mistake or wrong entry in the e-way bill, then it cannot be edited or corrected. Hence, Mr. Ram cannot correct it.

Question: 2

What is the time limit in which an e-way bill can be cancelled?

Answer: 2

An e-way bill can be cancelled by the generator within 24 hours of generation. E-way bill can also be cancelled if the goods are not transported or not transported as per furnished details of e-way bill but within 24 hours.

ACCEPTANCE BY RECIEVER

• The recipient has to communicate his acceptance/rejection to e-way bill within 72 hours otherwise it is deemed to be accepted.

SMS FACILITY

• E-WAY BILL can also be generated and cancelled through SMS.

E-WAY BILL IS NOT REQUIRED IN CASE OF:-

• GOODS TRANSPORTED ARE OTHER THEN 33 SPECIFIED GOODS ( as per Annexure)
• GOODS TRANSPORTED WITHIN STATE
• WHERE THE GOODS ARE TRANSPORTED BY NON MOTORISED CONVEYANCE
• WHERE THE GOODS ARE TRANSPORTED FROM PORT, AIRPORT, AIR CARGI, COMPLEX AND LAND CUSTOMS STATION

GOODS FOR WHICH E-WAY BILL IS NOT REQUIRED

• All items exempted under notification nos. 2/2017-ct (rate) and 2/2017-it (rate)
• Passenger baggage (9803)
• Puja samagri
• LPG for household use and non domestic exempted category (ndec) customers
• kerosene oil
• postal baggage
• currency
• used personal & household effects
• coral, unworked (0508) and worked coral (9601)
• Jewellery, goldsmiths’ and silversmiths’ wares and other article
• Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal.

DOCUMENT AND DEVICES CARRIED BY PERSON-IN-CHARGE OF A CONVEYANCE

1. Invoice or bill of supply or delivery challan
2. Copy of e-way bill or e-way bill number, either physically or mapped to a radio frequency identification devices

Question: 1

Mr. A is a registered dealer of tea in Rajasthan. He sold goods to Mr. B of Mumbai. He asked his transporter to carry the necessary documents with him. What are the documents that need to be carried by the transporter along with the

Answer: 1

The transporter shall carry the tax invoice or bill of supply or delivery challan, as the case may be, and a copy of the e-way bill .

CONSOLIDATED E-WAY BILL

When multiple consignments are transported in one conveyance than the transporter may indicate the serial no. of each E-WAY BILL on the portal and then he can generate a consolidated E-WAY BILL for all transported goods.

Question: 1

Mr. A deals in tea, soya bean and dhania. He sold tea, soya bean and dhania worth Rs. 50000, 52000, and 58000 respectively outside the state. Whether he has to generate individual e-way bill or he can generate a consolidated e-way bill?

Answer: 1

If a supplier issues more than one invoices for movement of goods, in the same vehicle, multiple e-way bills have to be generated. For each invoice, one e-way bill has to be generated whether the consignor is same or not. After generating all e-way bills, a consolidated e-way bill can be generated.

In this case, Mr. A issued several invoices for transportation of his goods of value more than Rs. 50000. He has to generate separate e-way bill for each invoice. After that he will generate a consolidated e-way bill.

PROCEDURE TO GENERATE E-WAY BILL

STEP 1: Login to www.ewaybill.nic.in and click e-way bill registration

STEP 2: such person shall create the username and password through one time password (OTP)

STEP 3: In form EWB-01 PART A, In case of outward supply select the outward supply and furnish the following information

• GSTIN of recipient
• Place of delivery
• Invoice or challan number
• Value of goods
• HSN code
• Reason for transportation
• Transport document number

STEP 4: In PART B

• The mode of transport
• Transporter ID
• Vehicle number

Examples:

Question: 1

Mr. C is a registered dealer of electrical goods in Rajasthan. He transported goods to Haryana with an e-way bill without vehicle details in it. Is this e-way bill valid? Whether he can transport such goods?

Answer: 1

The e-way bill must specify the vehicle details particularly vehicle number in it. Hence the e-way bill generated by Mr. C without vehicle details in it, is not valid. He cannot transport such goods.

Question:2

If the goods are moving from Jodhpur to Mumbai through road, air, ship and road again. Now, how can he enter multiple modes of transportation, i.e., road, ship, air for the same e-way bill?

Answer: 2

During the transit, mode of transportation can be changed. As per the mode of transportation, the vehicle details can be updated by using “Update Vehicle Number”. In this case, mode of transportation changed several times. Each time the mode of transportation and vehicle number have to be updated in the e-way bill.(With reference to FAQ- 21)

Question: 3

Mr. B sold some goods worth Rs. 55000 outside the state through a vehicle via road. He has generated an e-way bill for it. On the way, the vehicle changed .Now, whether he is required to generate another e-way bill for it or he can do changes in the same e-way bill?

Answer: 3

The e-way bill for transportation of goods must contain the vehicle number which is currently carrying the goods. If the vehicle is changed, then the transporter or generator of the bill can update the vehicle number. Hence, Mr. B is not required to generate another e-way bill for it. He or the transporter can update the vehicle number in the same e-way bill.(With reference to FAQ-9)

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A K SETHI & ASSOCIATES

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