In Part 1 of the Article author discussed Generation of e way bill & its salient features and in Part 2 Author discussed Contents of E- Way Bill and Guide To Generate E Way Bill ( EWB -01) Online . In this i.e.Part 3 Author discusses E Way generation by Transporters and in Fourth and Last Part Author will discuss all Other relevant provisions related to E-Way Bill.
Transporters are normally expected to filled Part B of e way bill indicating description of mode of transport whereas Part A , indicating description of goods is expected to be filled by the consignor / consignee.
If the consignor / consignee are not registered or do not generate E- Way bill , the transporter shall fill in Part A on basis of information provided by the consignor , fill in Part B and complete the e way bill generation (Second proviso of rule 138(3) of CGST Rules).
A transporter not having GSTN is required to enroll on the EWB system. For the purpose , PAN is mandatory and it should match with details the transporter is uploading on the portal. After enrolment , transporter will get a 15 digit number based on State Code , PAN number & Check digit. The transporter will get user Id and password, which should be properly recorded while generating e way bill.
The taxpayer has to compulsorily enter transporter’s ID to generate the Part A slip where transport details are not available and the same will be updated by the transporter in Part B of e-way bill. ( New e way bill rule w.e.f 01.10.2018).
Transporters registered in more than one states/ Union Territories can obtained Unique Common Enrolment Number ( UCEN) for the purpose of generation of e way bill. Application for such (ECEN) should be made in form GST ENR 02 . This UCEN should be issued for one GSTN and can be used only with the GSTN with which it is linked (Rule 58(iA) of CGST Rules inserted w.e.f 19.06.2018.)
Transporters can create multiple sub users and allocate roles to them . Three sub users can be generated for each registered place of business. (CBIC Press release dt 01.04.2018)
If the transporter is having additional place of business in addition to the registered place of business , he need to update the same in e way portal . For the purpose , first he need to choose ‘ Update’ under main menu, then he will choose Update Additional Place under sub menu in the e way bill system .
One transporter can assign e way bill to another transporter after filling of Part A of GST EWB-01.Once Part B is filled in , the e way bill cannot be assigned by consignor/consignee but transporter still can assigned Part A to another transporter. (Rule 138(5A) of CGST Rules.
If the goods transported for a distance less than 50 kms within the state form transporter’s place of business to consignor’s place of business or vice versa for further transportation , details of conveyance in PART B of E Way Bill is not required to be furnished by the transporter or the supplier (Third proviso to Rule 138(3) of CGST Rules .
It is pertinent to note that e way bill has to be generated in the above case , .only PART B need not to be filled.
Transporter shall generate consolidated e way bill for carrying multiple consignments having value less than Rs 50000/- each , but aggregate value of consignment exceeds Rs 50000/-. A consolidated bill can be generated in form GST EWB 02 on the common portal prior to the movement of goods ( Rule 138(7) of CGST Rules . However , this rule has not yet notified and not made effective from 01.04.2018.
If goods cannot be transported within validity period of e way bill under circumstances of an exceptional nature , including transshipment ,the validity may be extended by the transporter , within eight hours from the time of its expiry ( third proviso to rule 138(10) of CGST Rules) after updating the details in Part B of Form EWB-01, ( second proviso to rule 138(10) of CGST Rules ).,
If an E-Way bill has been generated under Rule 138(8) of CGST Rules but goods are not transported or are not transported as per the details furnished in the e way bill , e-way bill can be cancelled within 24 hours of generation of e way bill .
If the transporter is unable to cancel the e way bill , only option to show delivery as complete at place where goods are lying and prepare fresh e way bill either for onward journey or for return to supplier.
If the consignee or recipient refuses to take delivery , transporter can get one more e way bill generated with the help of supplier or recipient showing it as sale return and return to supplier.
(a) E way bill in electronic or physical form must accompany the goods.
(b) The person in charge of conveyance shall carry a copy of tax invoice / bill of supply issued in accordance with the provisions of rule 46,46A or 49 of CGST Rules. Where Tax invoice / Bill of supply is not required Delivery Challan should accompany the goods.
(c) Transporter shall update details of conveyance in common portal in Form GST EWB-01, before transferring goods from one conveyance to another. ( Rule 138(5) of CGST Rules) .
(d) He may upload details in case of vehicle detention for more than 30 minutes:
I vehicle has been intercepted and detained for a period exceeding 30 minutes , the transporter may upload the said information in form GST EWB 04 on the common portal ( Rule 138 D of CGST Rules).
To be continued ………… Part 4
Author can reach on [email protected]