E-Way Bill and Process
Deepak Mata, Assistant Director, National
Academy of Customs, Indirect Taxes and
Narcotics (NACIN), Mumbai
E way Bill- Posers
Legal & Administrative Framework
Appointed Date for e-Way Bill
♠ Appoints s the notified date from which the provisions of Rule 138, 138(A) to 138 (D) will take effect.
♠ CGST Rules, 2017 amended
> Chapter XVI on E-way Bill Rules
> Rule 138 added by Notification No. 27 /2017-Central Tax dated 30th August, 2017
Trial Basis from : 16-01-2018
Compulsory : 01-02-2018
E-Way Bill Mechanism
Eway bill introduction by States
|138||Information to be furnished prior to commencement of movement of goods and generation of e-way bill.|
|Documents and devices to be carried by a person -in-charge of a conveyance.|
|138-B||Verification of documents and conveyances.|
|138-C||Inspection and verification of goods.|
|138-D||Facility for uploading information regarding detention of vehicle|
E-way Bill – Forms
|GST EWB -01||E – Way Bill|
|GST EWB -02||Consolidated E-Way Bill|
|GST EWB -03||Verification Report.|
|GST EWB -04||Report of Detention|
|GST INV–1||Generation of Invoice Reference Number|
E way Bill – Process
EWB Process is a new aspect for Central Tax Officers but is no New for State Tax officers across the country.
A Game Changer in GST system as it Streamlines transport system, Standardize the Business process and improves compliance mechanism resulting in improved revenue collections
A Government given Document for Movement of Goods One Nation-One Tax and One Document for movement across the states.
As and when a consignment enters a state separate EWB are to be generated. But Now one Document covering one nation will suffice.
A Paradigm Shift
“Departmental Policing Model” – a post movement capture model
(Move and make him to account)
“Self Declaration Model”, a pre movement capture model
( Account First and Move Later)
1. The traders need not visit tax offices anymore.
2. Average waiting time at check-post reduces drastically
3. Scope for corruption eliminated in office or at check-posts.
4. Self-policing by traders. A trader while uploading gives the identification of the buying / trader who also has to account the transaction.
5. Environment friendly – nearly 50 tons of paper saved per day.
6. An accurate database created-useful for tax analysis.
7. Officials saved of monotonous work could devote time to analytical work.
8. Revenue growth will be more than normal.
9. Complete Transparency of Transaction
Generation of E-way Bill
Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees
> In relation to supply; or
> For reasons o/t supply;
> (sales returns; stock transfer; movement for job work etc)
> Due to inward supply from unregistered person, shall, before commencement of movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal
Who Causes Movement?
The movement of goods can be caused by the supplier, if he is registered and he undertakes to transport the goods. In case the recipient undertakes to transport or arrange transport, the movement would be caused by him.
In case the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.
|Generation of E Way Bill|
Form GST EWB-01
> Two Parts – A( Information) and B (For generation of E way bill; relating to transporter)
Who will generate E Way Bill?
> One who transports
> Supplier / Recipient- Part B
> If not above, registered person to fill part B and transporter to generate e way bill
Whether an e-way bill is to be issued, even when there is no supply?
What if the value less than Rs. 50, 000/-
> E-way bill not compulsory
Movement caused by unregistered person, and
Recipient is also unregistered or unknown
> E-way bill not compulsory
Goods supplied by an unregistered supplier
Change of conveyance? In the course of transit?
> Update the transport details on the common portal
Multiple Consignments in one conveyance? Individual consignments less than 50000/-, but total more than 50000/-
> Generate consolidated e-way bill prior to movement;
Transporter to issue consolidated E way Bill
What is the concept of acceptance of e-way bill by the recipient?
acceptance or rejection within seventy-two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.
E way Bill and EBN generated, but goods not transported?
> Cancel E Way Bill within 24 hours of its generation
If E Way bill verified in transit,
> it cannot be cancelled
Validity of E way Bill
What is a day for e-way bill? How to count hours/day in e-way bill?
Can the validity period of e-way bill be extended?
Acceptance by recipient
The details of e-way bill generated shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
Non-communication of acceptance or otherwise
> within 72 hours shall be treated as deemed acceptance
Documents to be carried with conveyance
Invoice or bill of supply or delivery challan, as the case may be
> Or Invoice reference number generated on portal
A copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance in such manner as may be notified by the Commissioner
> RFID mapping may be made compulsory for class of transporters ( Notn by Commissioner)
Interception & Verification
RFID readers to be installed at places meant for verification
Physical verification to be by authorized proper officers
On receipt of specific information of evasion of tax, physical verification of a specific conveyance after obtaining necessary approval of the Commissioner or an officer authorized by him in this behalf
Inspection & Verification of goods
A summary verification report of every inspection of goods in transit
> with in 24 hours (Part A of FORM GST EWB – 03) and
> With in three days of the inspection(Part B of FORM GST EWB – 03
Once physical verification done,
> NO further verification in the state
> Unless specific information
What if delay due to inspection?
Facility for uploading information regarding detention of vehicle Where a vehicle has been intercepted and detained for a period exceeding thirty minutes,
the transporter may upload the said information in FORM GST EWB- 04 on the common portal
Other Features of EWB
Reasons other than Supply
> Exempted Supply;
> Export or Import;
> Job Work;
> Removal in SKD or CKD form;
> Line Sales;
> Sales Return;
> Exhibition or fairs ;
> For own use (stock transfers etc.)
> Supply on Approval Basis
E-Way Bill Format-EWB-01
Features of New System
MoDeS of generation of E-way bill
How to Start
Volume of Transactions
|1||No of Tax payers to login||1 crore||20 Lakhs|
|2||No of Transporters||2 Lakhs||2 Lakhs|
|3||No of GST Officers||30,000||8,000 – 10,000|
|4||No of e-waybill generation||NA||40 – 50 lakhs|
|5||No of e-waybill updating with Vehicle No.||NA||10 – 15 Lakhs
|6||No of e-waybill verification by Officers||NA||5 – 8 Lakhs
|7||No of e-waybill acceptance/ rejection by recipients||NA||25 – 30 Lakhs|
Data Exchange with GSTN and States
E-Way -Bill Important Points
One Consignment ⇒ One Document ⇒ One E-waybill
> Multiple documents can not be clubbed to generate one e-way bill
One Invoice ⇒ Multiple Consignments with Multiple challans ⇒ Multiple E-way bills
> In case of SKD/CKD/Ship consignments, one invoice will result in making multiple consignment for movements with challans and resulting in multiple e-way bills
One e-way bill can not be generated with multiple documents
Multiple Documents >< One E-way Bill – Not Possible
No way the e-way bill can be edited or amended
> It can be cancelled within 24 hours if required and generate new Transportation (vehicle) details can be updated
> any number of times till the goods reaches the destination within validity period
E-way bill generated is invalid for movement of goods, if it is not updated with Part-B, if the travel distance is more than 10 KMs
> Validity of the e-way bill starts from time of first entry of Part-B (vehicle details), not from the time of generation of e-way bill.
> Part-B updation is not must for first and last mile of travel, if the distance is less than 10 KMs
Consolidated E-way bill does not have any specific Validity. It depends upon the e-way bills attached to it.
Multiple e-way bills passing through transhipment from one place to another in different vehicles to reach the destinations
Sometimes the consignments move to 8-10 branches of the transporter before they reach its destination.
The consignments reach the particular branch of transporter from different places in different vehicles and again these consignments will be split to different places in different vehicles.
Multiple Modes for Generation of EWB
> Rudimentary way through Internet
> EWB through SMS
> EWB through Mobile APP (Android and iOS)
> API interface, Site to site integration
E-WAY BILL SYSTEM – SMS Mode
SMS based E-way bill
SMS – Generating Ewb Examples
SMS Alerts to Tax Payers
Every day the following message is sent to all the tax payers who using EWB system
Your E-waybill statistics for : 06/12/2017-GENERATED BY YOU as
♠ Outward: 7 (Value Rs. 3584882) ;
♠ Rejected by you:1 (Value Rs 28000) ;
♠ GENERATED BY OTHER PARTY as outward: 3 (Value Rs. 1872500)
E-WAY BILL SYSTEM – Mobile APP
Mobile App for EWB operations
> Mobile (Android and ios) based app is developed for e-way bill operations
> All the activities of e-way bill can be done on this app
> IMEI of the mobile number needs to be registered on the EWB system to use the app
E-Way Bill Registration and Login
E-Way Bill Menu Options
Adding My CLIENTs
Adding My SUPPLIERs
Adding My TRANSPORTERs
Adding My PRODUCTs
E-Way Bill Entry Form
E-Way Bill Generate Form
Updating Vehicle Number
API based EWB Generation
> This is site-to-site integration of Tax payer system with EWB system
> All the activities of e-way bill can be done on the API system
> This can be used by tax payers who generates more than 200-300 EWB/day
> APIs are Restful Web service based with JSON format
> The pre- requisite is Tax Payer systems should have SSL and Static IP
> Tax Payer should test on the sandbox before going for production
> Same APIs can be used by Suvidha Provider, if the Tax Payer has authorized him.
Benefits of API Interface
> No need of double or duplicate entry – one for Invoice generation and other for E-Way Bill
> Mistakes are avoided
> No need of one more print – Invoice can have EWB No
> EWB No can be updated in Tax payer system with related invoice
> E-way Bill data to GST System for GSTR-1
> Readiness for Form INV – 1 (Invoice Reference Number)
> Same API interface can be used in other states with requesting for those GSTIN
Example – API Interface for Tax Payer system
1. Tax payer enters invoice details in his system
2. Tax payer generated Invoice from his system
3. Tax payer system calls EWB system through API with relevant information
4. EWB system after authentication and verification of information, generates EWB and returns EWB No.
5. Tax payer system gets this EWB No. and writes to his database along with EWB No. on the Invoice Copy and moves the goods.
Example – API Interface for Transporter system
1. On hourly basis , TRANS system pulls all the ewaybills assigned to him from EWB system
2. Before movement of goods, transporter enters vehicle no. for his LR and saves in his system
3. Now, TRANS system calls EWB system with EWB No. and other details requesting to update Part B.
4. EWB system after authentication and verification of details, updates vehicle details and gives ACK.
5. TRANS system updates this ACK and prints the Trip sheet.
Now, transporter moves the goods.
A few Posers
“Bill to” and “Ship to” Case
TRANSIN or Transporter ID?