The E-way Bill will be rolled out across the country from 1st February after which there will not be any need for separate transit pass from each state through which the vehicle is to pass as the E-way Bill or GST Bill will be valid throughout India for movement of goods, the GSTN informed today.
For every inter-state movement of goods beyond 10 kms which have a value of Rs 50,000 and above, e-way bill is mandatory with effect from 1st February 2018, except items exempted by the law.
“Taxpayers and transporters need not visit any tax office or check post as the E-way Bill can be generated electronically in a self-service mode. The new system enables generation of eWay Bill on the portal, through mobile App, through SMS and for large users using offline tool.” said Mr Prakash Kumar, CEO, Goods & Services Tax Network (GSTN).
The e-way bill system has already been rolled outin the States of Karnataka, Rajasthan, Uttarakhand and Kerala. As of now these states together generate nearly 1.4 Lakh e-way bills per day. Remaining states will join during next fortnight. The period upto 31St January will be used a trial period for all stakeholders
The registration process is simple and GST taxpayers can register giving their GSTIN. Those persons or transporters not registered under GST can enroll themselves under e-way bill system by providing their PAN or Aadhaar to generate the eWay Bill. Alert messages are also issued to the users through Online and SMS.
E-way bill can be generated by Supplier, Recipient or Transporter. Vehicle number can be entered by those who generate E-way Bill or transporter and they can also update the vehicle number in case of vehicle breakdown or transshipment.E-way Bill with consignment should have latest vehicle number which is carrying the said consignment.QR code is also provided on the E-way Bill to facilitate quick verification.
In case a vehicle is carrying more than one E-Way Bill, a consolidated E-way Bill has to be generatedto be carried by the driver of the vehicle. The transporters can create Sub-Users and allocate roles to them.This is to help large users having multiple branches so that each branch can operate on its own under the same registration. There is provision for cancellation of E-way Bill within 24 hours by the person who hasgenerated the E-way Bill.
To ensure that unscrupulous elements do not generate E-Way Bill in the name of another registrant, the system will send SMS to receiver and the recipient can reject the E-way Bill within 72 hours of generation. The validity of E-way Bill is fixed as one day for every 100 kms or part there off.
No E-way Bill is required for movement of goods in non-motorized conveyance and also for certain class of goods like fruits, vegetables, fish, water etc. as specified under Annexure to Rule 138(14) of CGST Rules Chapter XVI.
Random verification can be done by the officer, however he has to upload the requisite report within the specified time.The facility for uploading a report in case of detention for more than 30 minutes by a tax officer is also provided to the Transporter.
The users can create their own masters like list of customers, suppliers, productsetc for quick generation of E-Way Bill. Bulk generation tool is also provided for the users having large number of E-way bills. Since the invoice data goes to GSTR-1, facility has been made transfer the data to GSTR-1.
Rules, Notification, User Manual, FAQs and Computer based tutorials (CBTs) are available on the website http://ewaybilldoc.nic.in All taxpayers/transporters and other stakeholders are requested to go through these details and share their feedback, comments/ suggestion to improve the system further. The suggestions/comments may be sent to firstname.lastname@example.org
New Delhi, 12thJanuary 2018