Technical issues in E-way under GST Regime and their Solutions

(Read till end)

What is an e-way bill under GST?

Whenever there will be movement of goods for value exceeding Rs 50,000/- then E way bill required, with the help of this bill, goods are easily identified, what goods are coming in which vehicle by what time ( expected ) by whom to whom.

Why is the e-way bill required? 

Generally you observed on roads, traffic police are engaged in checking lorries or trucks, loaded with goods, actually they want to know whether goods are legal or illegal, whether goods are tax paid or not etc. so, this EWB will help to reduce these problems for supplier, buyer, transporter and in fact for Govt. officials also.

If there is a mistake or wrong entry in the e-way bill, what has to be done? 

If there is mistake, incorrect or wrong entry in the e-way bill, then it cannot be edited or corrected.

What are the documents that need to be carried along with the goods being transported? 

The person in charge of a conveyance shall carry the tax invoice or bill of supply or delivery challan, bill of entry as the case may be; and a copy of the e-way bill or the e-way bill number generated from the common portal.

How does the taxpayer enter the Part-A details and generate the e-way bill later by entering Part-B? 

The taxpayer can enter Part-A details and generate the Part-A slip. Sometimes, the taxpayer wants to move the goods himself but wants to update the Part-B later as vehicle number is not available at that point of time. E-way bill expects the user to enter transporter ID or vehicle number. So if he wants to move the goods himself, he can enter his GSTIN as transporter Id and generate Part-A Slip. This indicates to the system that he is a transporter and is going to enter Part-B later.

What if vehicle knocked down during transit and are changed for further journey of goods ? 

Transporter or supplier or buyer, will have to generate new EWB by filling part B only

What has to be entered in GSTIN column, if consignor or consignee is not having GSTIN? 

If the consigner or consignee is unregistered taxpayer and not having GSTIN, then user has to enter ‘URP’ [Unregistered Person] in corresponding GSTIN column.

When does the validity of the e-way bill start?

The validity of the e-way bill starts when first entry is made in Part-B. That is, vehicle entry is made first time, it is to be noted that validity is not re-calculated for subsequent entries in Part-B.

How is the validity of the e-way bill calculated?

The validity period of the EWB is calculated based on the ‘approx. distance’ entered while generating the EWB. For every 100kms one day is a validity period for EWB as per rule and for part of 100 KM one more day is added. For e.g. If approx. distance is 525KMs then validity period is 6 (5+1) days.

EWB by Consumer for taking goods from Shop to his/her place. ?

Yes. As per the rules, e-way bill is required to be carried along with the goods at the time of transportation, if the value is more than Rs 50,000.00. Under this circumstance, the consumer can get the e-way bill generated from the taxpayer or supplier, based on the bill or invoice issued by him. Or the consumer can enroll and log in as the citizen and generate the e-way bill.

Can the e-way bill be modified or edited? 

The e-way bill once generated, cannot be edited or modified. Only Part-B can be updated to it. However, if e-way bill is generated with wrong information, it can be cancelled and generated freshly again. The cancellation is required to be done within twenty four hours from the time of generation.

How to generate e-way bill for multiple invoices belonging to same consignor and consignee? 

If multiple invoices are issued by the supplier to recipient, that is, for movement of goods of more than one invoice of same consignor and consignee, multiple EWBs have to be generated. That is, for each invoice, one EWB has to be generated, irrespective of same or different consignors or consignees are involved. Multiple invoices cannot be clubbed to generate one EWB. However after generating all these EWBs, one Consolidated EWB can be prepared for transportation purpose, if they are going in one vehicle.

What has to be done, if the validity of the e-way bill expires?

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.

How to enter invoice having different states for “Bill to” and “Ship to” places and what will be the tax rates? 

If the addresses involved in ‘Bill to’ and ‘Ship to’ in a invoice/bill belongs to one legal name/ taxpayer as per GSTIN within the state, then one e-way bill has to be generated. That is, if the ‘Bill to’ is principal place of business and ‘Ship to’ is additional place of business of the GSTIN or vice versa in a invoice/bill, then one e-way bill is sufficient for the movement of goods.

If the addresses involved in ‘Bill to’ and ‘Ship to’ in a invoice/bill belongs to different legal names/taxpayers, then two e-way bills have to be generated. One e-way bill for first invoice, second e-way bill is from ‘Bill to’ party to ‘Ship to’ party based on the invoice/bill of the ‘Bill to’ party. This is required to complete the cycle of transactions and taxes will change for inter-state transactions.

How to generate e-way bill, if the goods of one invoice is being moved in multiple vehicles simultaneously? 

Where the goods are being transported in a semi knocked down or completely knocked down condition for ease to transport or due to quantum of goods, the EWB shall be generated for each of such vehicles based on the delivery challans issued for that portion of the consignment and;

(a) the supplier shall issue the complete invoice before dispatch of the first consignment;

(b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;

(c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and

(d) the original copy of the invoice shall be sent along with the last consignment

Please note that multiple EWBs have to generate under this circumstance. That is, the EWB has to be generated for each consignment based on the delivery challan details along with the corresponding vehicle number.

What value is to be put, if movement of goods is not for sale but for building temporary structure? 

This problem is generally faced by contractors, say a Tent Decorator transfer various goods from one place to another for setting temporary Tent for marriages, now two questions arises whether EWB required and if yes, what value of goods supplier should mention on EWB.

Now in this situation EWB is required for sure but in the form of DELIVERY CHALLAN, so there is no value required for such challan.

Modes of Generation of E-way Bills

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Author Bio

Qualification: CA in Job / Business
Company: Own Practice
Location: Delhi, New Delhi, IN
Member Since: 16 Sep 2017 | Total Posts: 26
I am member of ICAI since Novemer, 2011. Having experience in Taxation and public speaking. i also posted few videos on you tube for GST. View Full Profile

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  1. Abdul Nazar says:

    we are a micro level distributors of electrical goods and small appliances .our value of invoices were 3oool- to 5000 I-and No. of Invoices were arround 40 and delivery in own vehicle .can We furnish Eway bill for all this invoices. have any provision for consolidated single EwB

  2. sanjeev jain says:

    counter sale made, goods value more than 50,000, customer is unregistered B2C, he gives his address out of state hence interstate sale, hence eway bill provisions applies, we don’t know when will he moves out of our state or what is his mode of his transport (e way bill applicable only for motorized movement)

    how to generate e way bill because we don’t know mode of transport for us it is hand delivery over the counter, customer may start movement to his residence after few days, month

    CA Sanjeev Jain, 9811274429, [email protected]

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June 2021