Change in E-Way Bill Rules vide notification no. 12/2018–Central Tax dated 07.03.2018
1. Transporter on behalf of registered person after taking authorization, may furnish information in part a of form GST EWB 01
2. Now , e-commerce operator or courier agency can furnish information in part a of form GST EWB 01 , after taking authorization from consignor , if goods are transported through e commerce or courier agency
3. Job worker ( if registered) or principal shall generate way bill without any limit . Earlier only principal has the liability to generate the way bill.
4. Value of consignment shall exclude the value of exempt supply for determining the limit of 50k
HOW TO DETERMINE THE VALUE OF CONSINGMENT– The consignment value of goods shall be the value, determined in accordance with the provisions of section 15, 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 central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.
5. Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public conveyance (BUS ETC), by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
6. If goods are transported by railways or vessels or air , registered person (supplier / recipient) shall generate way bill otherwise goods shall not be delivered in the absence of waybill by the railways.
7. If goods are transported from consignor place to transporters place for further transportation and distance is up to 50 km , then way bill is not required – earlier limit was 10 km
8.If goods are transported from transporter place to consignee place and distance is less than 50 km than way bill not required
9. Unique number shall be valid for 15 days instead of 72 hours for updation of part B
10. Validity of way bill
- Up to 100 km one days in case other than over dimensional cargo
- For every 100 km or part one additional day in case other than over dimensional cargo
- Up to 20 km one day for over dimensional cargo .For every 20 km or part one additional day for over dimensional cargo
11. Where the goods are being transported up to a distance of twenty kilometers from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery Challan. Issued in accordance with rule 55- No need to generate waybill
Author Bio
PLEASE SHARE THE ANY AMENDMENT IN GST ON MY MAIL ID ALONG WITH E-WAY BILL
Eway limit details
Do I need to generate Eway Bill ? if buyer is picking up the goods from my godown to his factory which is situated at 200 km distance and value of consignment is Rs. 98000/- with tax.
sir if we follow only the e-way bill rules
where we shown in gst filing
but shall we pay on tax on amount
plese clarifty
Can we transport goods without road permit if the distance less than 50 kilometers from transshipment to place of supply.
If goods are dispatched directly by consignor in his own vehicle will the exemption limit of 50km applicable
Can you please provide source of point 8 ?
Dear Sir,
Please clarify one doubt , if we have to supply our own company vehicle to different customers. but each customer value is less then 50,000/-(one vehilce). overall crossed more then Rs 50000/- is it required to generate the eway bill.
Please help us in this regards
Refer Rule 93 of the Central Motor Vehicle Rules, 1989 for definition of Over Dimensional Cargo, to be read alongwith E-way bill rules.
Pls if you can more clearly pls clarify the point 3 mentioned above as
Job worker ( if registered) or principal shall generate way bill without any limit . Earlier only principal has the liability to generate the way bill.
. If goods are transported from consignor place to transporters place for further transportation and distance is up to 50 km , then way bill is not required – earlier limit was 10 km
8.If goods are transported from transporter place to consignee place and distance is less than 50 km than way bill not required
I see that previous rules E way bill is required but vehicle number not necessary .am i correct sir ?