E-WAY BILL
[Chapter XVI, Rule-138 of CGST Rules, 2017, Notification No.12/2018–Central Tax dt.07.03.2018]
E-Way Bill is the short form of Electronic Way Bill It is a unique document / bill, which is electronically generated for the specific consignment / movement of goods from one place to another, either inter-state (out of state) or intra-state (within state).Complete Analysis of GST E Way Bill
| S#. | Heading | Description | ||||||||||
| 1. | Meaning | a. E-Way Bill is the short form of Electronic Way Bill.
b. It is a unique document / bill, which is electronically generated for the specific consignment / movement of goods from one place to another, either inter-state (out of state) or intra-state (within state). |
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| 2. | Applicability of E-Way Bill; (Limit & Date) |
Every registered person who causes movement of goods of consignment value > Rs.50,000/- (> means greater than) (some exceptions) in relation to supply, other than supply, inward supply from unregistered person.
a. Inter-State Movement (Out of State); E-way bill operations are compulsory for throughout the nation from 1st April 2018. b. Intra-State Movement (Within State); E-way bill operations are compulsory Uttar Pradesh from 15th April 2018 in UP and in Delhi from 16th June 2018 if value > Rs.1,00,000/-.
The maximum distance that can be provided in Part A of the EWB is 3000 kms. Primary liability to raise E-way bill is on Consignor (who causes the movement of goods), transporter may generate if consignor fail. |
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| 3. | Consignment Value | Consignment value means, value as mentioned on the invoice, bill of supply or delivery challan including the applicable tax also, however that value must exclude value of exempted goods. | ||||||||||
| 4. | Generation of E-way bill | Three parts ;
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| 5 | Cancellation | E-way bill may be cancelled <24 hrs of generation of the e-way bill, except verified in transit.
The generation of e-way bill will be communicated to the recipient of the goods and he can reject the supply < 72 hours of generation of e-way bill. |
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| 6 | Documents carry with conveyance | Person will carry;
a. Invoice /Bill of supply/Delivery Challan b. E-way bill (not when rail,air,vessel) |
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| 7 | No E-way bill required | a. Goods < Rs. 50,000 (except Handicraft goods and movement of goods for Inter-state Job work )
b. Transported by non-motorised conveyance c. Used Personal and household goods, currency, jewellery etc. d. Transported are exempt from tax e. Transported <20 km from consignor to weighbridge for weighment or Vis-a-versa subject to goods accompanied by a delivery challan |
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| 8 | Consequences of non-generation of E-Way Bill
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Authorized officers intercept any vehicle at certain check posts for the verification of necessary documents.
Additionally, a physical verification of the vehicle regarding tax evasion. Goods being moved in the contravention of Law are liable for:
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Questions |
Q. If goods are supplied in same truck, whether e-way bill would have to be generated even if value of each invoice individually is < Rs.50,000/- but overall it crosses Rs.50,000/-?………YES Q. Can multiple invoices be clubbed to generate one e-way bill?…….NO Q. Where multiple invoices are generated on the same customer to be supplied through a same truck. Whether multiple E-way bills must be generated or one e-way bill shall suffice?…..Multiple E-way bills Q. Whether E-way bills are required to be generated for movement of goods billed as services such as works contract, the composite supply of service, job-work charges etc……Yes under the cover of Delivery Challan Q. Whether an e-way bill is required to be generated for movement of goods from one unit of the company to another unit through own vehicle located within 10 km?…Yes.. Relaxation updating Part B (vehicle) is only between consignor to transporter for further movement. Q. Whether E-way bill is required to be generated for movement of exempted goods also?…YES (except 154 items as per annexure to rule 138, where no E-way required) |
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If the value of the material being sent for job work is less than 50k (including GST applicable) to a vendor located in same city/ state, is it necessary to generate E-Way Bill??
sir , eway bill is required for 15 km of range within state.
or gstin supplies to non gstin suppliers. IS eway bill required
in both cases amt. is more than 50k
I have issued 2 bill to same party less then 50000 bill ( 49000 and 47000) of bot in a day e way bill required or not
In gst audit report, who many field are available to give e way bill details, please provide excel format
no
Whether e way bill is required to be generated if the movement of goods from one factory to another is is by e riksha ( non motorised vehicle