As already discussed in my Previous Article “E-Way Bill for Import Transactions” conceptually the requirement or non-requirement of E-Way Bill for Import Transactions. Here in this Article let us discuss how to generate E-Way Bill in case of Import Transactions.

E-Way bill is required in the following cases :

1. When Imported Goods are Cleared by Customs from Inland Container Depot (ICD) / Container Freight Station (CFS) for Home Consumption and are being Transported to any of the Business Places of Importer.

2. Imported Goods which were earlier kept in Customs Bonded Warehouse and now are cleared from Customs on Ex-Bond Clearance and are being Transported to any of the Business Places of Importer

Procedure for Generating E-Way Bill for Import Consignments

Key Point to Know :

1. In the Transaction Details Column, Transaction Type : Inward and Sub-Type : Import shall be selected.

2. Since the supplies are from Overseas, in the Bill From Column, Name : Overseas Supplier Name must be mentioned; GSTIN : URP(Unregistered Person) shall be selected from scrolling and State : Other Countries shall be selected.

3. In the Dispatch From Column, Address : Overseas Suppliers Address shall be mentioned; PIN Code : 999999 and State : Other Countries shall be selected.

4. In the Item Details Column, details Import with HSN shall be provided.

Value / Taxable Value (Rs):

The value shall be as provided in Sec 5. (1) of IGST Act :

“The integrated tax on goods imported into India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 on the value as determined under the said Act at the point when duties of customs are levied on the said goods under section 12 of the Customs Act, 1962”.

That is “Assessable value plus Customs Duty levied under the Customs Tariff Act, 1975, and any other duty chargeable on the said goods under any law for the time being in force as an addition to, and in the same manner as a duty of customs”.

Taxable Value : As provided in Bill of Entry in INR

Assessable Value + BCD + SW Surcharge + Anti Dumping Duty / Safe Guard Duty etc if any

GST Rate : IGST shall be selected and values as mentioned in Bill of Entry shall be mentioned.

5. For additional items Button + may be pressed and item details as explained above may be continued

The detailed Procedure is Described below :

Generation-of-E-way-Bill

Disclaimer : The views and opinions; thoughts and assumptions; analysis and conclusions expressed in this article are those of the authors and do not necessarily reflect any legal standing.

Authour : SN Panigrahi, GST Consultant, Practitioner, Corporate Trainer & Author

Can be reached @ snpanigrahi1963@gmail.com

GST e-Way Bill generation- Things you must know

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11 Comments

  1. Narendra Loya says:

    Dear Sir,
    Our company is trader. What if I am importing material and directly dispatching it to the party after custom clearance.
    For Example. my office is in kishangarh – rajasthan, I am importing an item in Mundra and after custom clearance I m directly sending it to palanpur 50 per and rest to kishangarh
    How to generate Eway for the same.

  2. Punit Vaghani says:

    Dear Sir,
    Our Company is Trader. My company is registered in Ahmedabad. What if i am importing materials say 6 Containers at Mundra Port and dispatching it to my clients directly from port to 6 different location of Gujarat. The BOE has value for total 6 Containers so how do i generate E-way bill for the same.

  3. Daxesh says:

    Dear Sir,
    Our Company have some Import Material against High seas sale and same Import Material sell out to other company and Material dispatch directly to Purchaser from Port , So Please guide how can make e way bill.

  4. Nayan M Ravat says:

    Dear Sir,
    Our company is trader. What if I am importing material and directly dispatching it to the party after custom clearance.
    For Example. my office is in Ahmedabad- Gujarat, I am importing an item in Mumbai and after custom clearance I m directly sending it to Chennai.
    How to generate Eway for the same.

    1. jitender kakkar says:

      Dear sir
      i am importing material and directly supply the material to my customer after clearing from custom from ICD
      how to make eway bill

    2. SURESH NAIR says:

      Sir
      We are a Mumbai based import company. We import Electrical products from China and sell it to various other customers all over India. Now I have a situation. A shipment for me is at the port. My customer is in Chennai and the Chennai Customer is selling this goods to a Customer in Mumbai. Chennai Customer is asking me to despatch this material directly to the Mumbai customer with necessary E-way bill. Is this transaction possible. Kindly advise on the same and advise how to generate the E-way bill by both the parties. Also advise whether the Mumbai customer will know about the importer details..Pls advise on priority..

  5. JENIL STEEL PVT. LTD says:

    HOW TO GENERATE E WAY BILL OF IMPORT PURCHASE SHOULD BE GENERATE E WAY BILL TRUCK WISE OR TOTAL OF BILL OF ENTRY QTY.
    PLEASE REPLY AS SOON AS POOSIBLE.

  6. Preeti Bhardwaj says:

    Dear Sir,
    Our company is trader. What if I am importing material and directly dispatching it to the party after custom clearance.
    For Example. my office is in Lakshmi Nagar, I am importing an item in Delhi and after custom clearance I m directly sending it to Lucknow.
    How to generate Eway for the same.

    1. YATIN says:

      Dear Sir,
      Our company is trader. What if I am importing material and directly dispatching it to the party after custom clearance.

  7. abhijeet agarwal says:

    document date should be bill of entry filing date or actual release date.
    as the waybill is generated on release date.
    we all within 30 days boe should be filed.
    and if boe was filed on 27/03/2018 and the actual goods received on 4/4/18 then what should be document date.

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