The CBEC on 30th August 2017 by way of notification CGST 27/2017 notified the E-way Bill and the procedure related to its generation and verification. The highlights of the notification are enlisted below:

Highlights of Notification 27/2017 – E-way Bill(EWB)

Rule 138 – Generation of EWB

1. Every registered person supplying or receiving supply from unregistered dealer exceeding amount of Rs. 50000 to submit EWB electronically prior to movement of goods.

2. Supplier to furnish information of transporter in case of EWB is not generated and Transporter shall generate EWB.

3. No EWB for movement within 10 KMs within same state or UT.

4. Unique E-way Bill number(EBN) shall be available to supplier, transporter and recipient.

5. Transporter to generate Consolidated EWB providing details of individual EWB number which is to be transporter in single consignment.

6. The information submitted in EWB shall be made available to supplier electronically which he may use to furnish GSTR-1.

7. In case no movement post generation of EWB, it may be cancelled electronically.

8. EWB generated shall be valid for number of days depending upon the distance of transit.

9. The information submitted in EWB shall be made available to recipient who shall communicate acceptance or rejection of consignment.

10. No EWB in case of specified goods(mostly nil rated), transport by non-motorized conveyance, transport up to inland container depot or container freight station of Customs and as notified by State.

11. Voluntary EWB in case of consignment value less than Rs. 50000.

Rule 138A – Generation of EWB

1. The person in charge of conveyance shall carry invoice or bill of supply or delivery challan and a copy of EWB either physically or mapped to a RFID embedded on conveyance.

2. A registered person may upload tax invoice in GST INV-1 and generate an Invoice Reference Number to be submitted for verification in lieu of tax Invoice.

3. Such invoice shall be auto-populated in EWB generation form GST EWB-01.

Rule 138B – Verification of documents and conveyance

1. The commissioner or officer empowered by him shall intercept and verify the conveyance.

2. RFID readers to be installed at places where verification is carried out and verification shall be done electronically.

3. Physical verification by the proper officer in cases of specific information of tax evasion.

Rule 138C – Inspection and verification of goods

1. A summary report of every inspection of goods in transit shall be recorded online and final report within 3 days.

2. Physical verification shall be only one time except cases of tax evasion subsequently.

Rule 138D – Inspection and verification of goods

1. Information to be submitted for detention of vehicle for more than 30 minutes on common portal.

SMS facility shall also be available to supplier, recipient, unregistered person, transporter.

The system of generation and verification seems to be excellent on paper, yet the practical and technical glitches may hinder the actual movement of goods and can cause hardship to the tax-payers. The mode of verification of RFID readers and additional responsibilities on transporter for generation of consolidated EWB may affect the actual movement of goods.

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3 responses to “E-way Bill Rules under GST- Brief Analysis”

  1. moizezzi2009@gmail.com says:

    The effective date of implementation will be notified later.

  2. Akhilesh says:

    Thanks for your information, please also highlight the date from which this GST EWB to start and stop the 402/403 etc.

  3. Satya says:

    What is the effective date, it is not mentioned any where in Notification.

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