Government has announced that E-way bill which has been generated on or before the 24th day of March, 2020 and its period of validity expires during the period 20th day of March, 2020 to the 15th day of April, 2020, the validity period of such e-way bill shall be deemed to have been extended till the 31st day of May, 2020.
However, majority of Industries has started the operation post June 01, 2020. Businessman has now opened the office and either they are taking delivery of goods, ordered before lockdown, from transporter or returning back to the supplier due to various reasons.
We have envisaged few mostly likely situation which businessman will come across while accepting the delivery or returning the goods and listed down the steps needs to be taken by the seller to avoid any penalty by the GST department in movement of goods:-
Situation 1: Goods are stuck at a transport hub and are now to be moved to the buyer’s premises:- It is a situation where a seller had issued an invoice and had also generated e-way bill but the goods are stuck at the transport hub now the movement of goods have to be made to buyers premises. Here are some steps to follow:
Step 1: Seller to inform the situation to the Nodal officer by stating the fact
Step 2: Seller to generate same new invoice and mention dispatch from the location of the transporter.
Step 3: Generate the Fresh E-way bill against the new invoice and ask the transporter to deliver the goods to Buyer.
Situation 2: Goods are stuck at a transport hub and are now to be moved to the seller’s premises: – It is a situation where a seller had issued an invoice and had also generated e-way bill but the goods are stuck at the transport hub with no movement possible to buyer further. Here are some steps to follow:
Step 1: Seller to issue an undertaking in duplicate mentioning the fact that due to crisis and lockdown the goods should not be moved any further and they wish to get them returned back to their premises. The undertaking must include full details of the original Tax Invoice and the original e-way bill against which goods were actually supposed to be transferred.
Step 2: Issue a delivery challan (Since it is other than supply) from the location of the transporter to the supplier’s location.
Step 3: Generate the Fresh E-way bill against the delivery note and ask the transporter to send those goods back to your location.
Situation 3: Goods were stuck at borders and are now to be moved to the seller’s premises: – It is situation where a seller had issued an invoice and had also generated e-way bill but the goods are stuck in between the transit.
Step 1: Issue an undertaking in triplicate to both the transporter and the original recipient mentioning the fact that due to crisis and lockdown the goods should be returned back to seller’s premises.
Step 2: Issue a delivery challan from the location where the goods are stuck to your location.
Step 3: Generate a fresh e-way bill against the delivery challan and while goods are moving the transporter must carry the undertaking, original tax invoice & e-way bill along with delivery challan issued by seller coupled with new e-way bill.
Situation 4: Goods have reached the place of recipient but unable to unload and are now to be moved to the seller’s premises: – It is situation where the seller had issued an invoice against which goods have moved to the location of the buyer but due to lock down, the buyer is unable to unload the same. Here are some steps to follow:
Step 1: Seller to procure a declaration from the buyer regarding their inability to unload the goods
Step 2: Seller to issue credit note against the tax invoice on which goods were actually sent.
Step 3: Generate fresh E-way bill against the credit note and ask the transporter to bring those goods back to seller location.
CA Vivek Jain
+91 96190 40084
Disclaimer:- The views expressed over here is based on understanding of relevant provision of applicable law and the prevailing circumstances. Taxpayers are requested to use the views judiciously and in no circumstance I shall be liable for any gain/loss which might arise by referring his article.