E-Way Bill is the document, where you need to provide information regarding movement of goods.
1. E-Way Bill is to be generated when the value of the goods to be transported exceeds 50,000/-. And
2. E-Way bill is to be generated for the following transactions
a. In relation to Supply (in simple words, if movement of goods is related to sale, stock transfer etc)
b. For reasons other than Supply (Such as for exhibition, testing, Job work etc)
c. Due to inward supply from an unregistered person, (Here when you are receiving goods from unregistered person, you would be required to generate e-way bill.
d. However, the taxpayer can generate e-way bill even if the value of the goods does not exceed 50,000/- on voluntary basis.
If your Customer is Registered, he would be required to generate E-way bill.
If your Customer is unregistered, He may generate E-way bill at his own option as specified in Proviso to Sub Rule (3) of Rule 138 of CGST RULES.
In general sense, PART A of EWB-1 (E-way bill-01) requires you to furnish details related to Invoice, consignment such as GSTIN of your customer, Place of delivery, Invoice Number etc, transporter name
PART B is for updating details regarding vehicle in which such goods are going to be transported.
Vehicle number can be updated by businessmen, when the goods the moved in his own vehicle/personally hired vehicle such as PORTER.
However, when goods are handed over to the lorry or GTA, it is difficult for businessmen to know the vehicle number and hence in order to deal with this, Government has said that where the supplier is unable to fill PART B of EWB-01, such detail can be filled by transporter once the goods and E-way bill number is handed over to him.
While generating E-way bill, in PART “A” you would have mentioned transporter Name, ID with the help of which your e-way bill number would be appearing in transporter’s electronic portal.
For Every Invoice, you would have to generate separate E-Way Bill.
Since, you are sending it together, you can generate Consolidated E-way bill and submit to the transporter.
As mentioned in Question no 2 above, Registered person in this case it would be the purchaser who would be required to generate E-way bill as if he is the person who has initiated the movement.
In this case, E-way bill is not required to be generated by unregistered person according to the Explanation provided in the rules, Which states that in case of movement of goods by unregistered person to recipient, E-way bill is to be generated by Recipient PROVIDED recipient is known at the time of commencement of movement of goods. According to the question recipient is not known and hence e-way bill is not mandatory.
According to the notification no 27/2017, it states that any taxpayer having turnover in preceding financial year upto 5 crores is required to mention 2 digits of HSN Code and for taxpayer with turnover in Preceding Financial year exceeding 5 crores is required to mention 4 digits.
In this notification, they have not given any relaxation to the taxpayers with turnover upto 1.5 crores which was given in Monthly returns and invoice rules.
They might consider this issue as difficulty would arise to the traders and small taxpayers.
Yes, however it is to be understood that only Transporter Conveyance Details are not required to be mentioned in following cases
a. If place of business or supplier to place of business of transporter is within 10 kms.
b. If place of business of transporter to place of business of customer is within 10 kms.
c. Movement of goods should be within the state in both the above-mentioned criteria.
d. Conveyance details means details related to vessel, vehicle or aircraft.
Yes, If Supplier has not generated the e-way bill, transporter may generate E-way bill.
Tax invoice or bill of supply or delivery challan AND
E-way bill copy or even E-way bill number would also be enough need not take a print out (Initially however it is recommended to provide a copy to the transporter during transition phase for easy carryout of operation).
Rules relating to E-way bill states that in case you change the vehicle for further movement for any reason whatsoever you would be required to update the details of vehicle number in EWB-01.
i. Difficulty for updating HSN Code for taxpayers below 1.5 crores.
ii. Difficulty in case of change in vehicle for further movement of goods which needs to be updated in portal.
iii. Transporter Document number would be provided by him when we provide goods to him before which it won’t be possible, what if the place of transporter is more than 10kms?
iv. Transporter would have to generate E-way bill in case, registered person does not generate it.
However, the rules are yet to be notified, hence government should have a look over the difficulties faced by the dealers.
Updating of E-way bill is the technical work, for which you may refer User manual as would be provided by respective states of yours.
There is a facility to create sub user id where you can assign username and password as well as type of E-way bills which such sub user id can generate.
I Think most of your queries have been resolved in case of any further clarification required, you may always reach us through following
The Answers provided to the above questions are personal view of the author and it does not amount to professional consultancy.
CA YASH JAIN
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018