On 14th of April, the CBEC released Electronic Way (e-way) Bill Rules in public domain.
Some significant provisions with reference to E-Way bill are as follows:
1. Furnishing of information before commencement of movement of goods:
Information relating to the goods needs to be furnished in Part A of FORM GST INS-01 by registered person who causes movement of goods before such movement, where:
In case a registered person uploads a tax invoice issued by him in FORM GST INV-1, the aforesaid information in Part A of Form GST INS-01 will be auto populated.
Information in Part A of Form GST INS-01 shall be used for preparing GSTR-1.
2. Generation of e-way bill:
Upon such generation of e-way bill, a unique e-way bill number (EBN) will be made available to supplier, recipient and to the transporter.
3. Option to generate and carry the e-Way bill
4. Validity of E-Way bill:
The e-way bill will remain valid for the period as mentioned in following table from the time of generation:
|Sr. No.||Distance (The goods need to be transported)||Validity Period|
|1.||Less than 100 km||1 Day|
|2.||100 km or more but less than 300 km||3 Days|
|3.||300 km or more but less than 500 km||5 Days|
|4.||500 km or more but less than 1000 km||10 Days|
|5.||1000 km or more||15 Days|
Also, e-way bill generated of any other state shall be valid in the state.
5. Documents and devices to be carried by in-charge of a conveyance:
A registered person may obtain Invoice reference number by GSTN by uploading the tax invoice and may produce the same in lieu of tax invoice.
6. Verification of documents and conveyances:
The officer if authorized may intercept any conveyance for physical verification or to verify the e-way bill or the EBN for all inter-state an intra-state movement of goods.
In case of inspection of goods in transit, a summary Report within 24 hours of inspection, and the final Report within 3 days of inspection, shall be recorded online in Part B of FORM GST INS-03.
Where the physical verification of goods being transported has been done during transit, no further physical verification shall be carried out unless there is specific information relating to evasion of tax.
7. Other relevant provisions:
E-way bill will also be allowed to be generated or cancelled through SMS.