E-WAY BILL UNDER GST SYSTEM   

E-way bill is a new concept under GST system for movement of goods across the country. It will be effective from 01st February 2018 all over the country.

E-WAY BILL IN A SUMMARY

1. Applicability Every registered person who causes movement of taxable goods is required to generate E-Way Bill. If the values of goods are more than the following limit:

Value of Goods Movement of Goods
50,000 or more If the movement of goods are from one state to another state
States can decide their own limits. So different states may have different limits If the movement of goods are within same state
2. Who Generate the E-Way Bill Anyone who is registered person, whether its sender or receiver or transporter, can generated the E-Way Bill.

If the sender or receiver is unregistered then transport agency can generate E-Way bill on the basis of information given by sender of goods.

3. From where to generate It can be generated from the Common Portal http://e-waybill.nic.in before commencement of movement of goods.
4. Optional required to generate If the movement of goods from one transport to another transport within the area of 10 K.M in same state then 2nd transporter may or may not give such information in E-way bill part B.

If the movement of goods from one transport to another transport above the area of 10 K.M in same state then 2nd transporter must give such information in E-way bill part B.

5. Reason for Transportation 1. Supply

2. Export or Import

3. Job Work

4. Recipient not known

5. Line Sales

6. For Own Use

7. Exhibition on fairs

8. For Own Use

9. Others

6. Consolidated E-way bill A consolidated E-way bill is generated when the transporter is carrying multiple consignments in a single vehicle. Consolidated E-way bill allows the transporter to carry a single document, instead of a separate document for each consignment in a conveyance.
7. Forms for E-way bill WB 01, which contains two parts:

Part A – Details of goods move

Part B – Detail of vehicle

After filling both only,  E Way Bill no. (EBN) can be generated.

8. Massage Verification of Goods Where sender furnish information in E-way Bill then receiver get the information by E-Mail or Mobile.
9. Cancellation of E-way Bill If E-way bill has been generated but goods not transport then it may be cancel within 24 hours of generation. If goods verified by Commissioner then It Can’t be cancel.
10. Validity of E-way bill

 

Valid For Distance
1 Days Less than 100 Km.
3 days 100 K.M to 300 K.M
5 days 300 K.M to 500 K.M
10 days 500 K.M to 1000 K.M
15 days 1000 K.M or more

E- way bill will be valid in every state and every union. Time period of E-way bill may be extended by

Commissioner. Receiver may accept or reject E-way bill within 72 hours of SMS received in mobile.

11. Documents required to generated E-way bill 1. Invoice / Bill of Supply / Delivery Challan for   consignment of goods

2. Transport by road through transporter: Transporter ID

3. Transport by road through owned / hired vehicle: Vehicle number

4. Transport by Rail / Air / Vessel: Transport document number, date of document

12.  Documents required to carry during transit 1.  The invoice or bill of supply or delivery challan, as the case may be

2.  A copy of the e-way bill.

13. Exemption from E-way bill 1.  Goods specified in annexure to E Way rules.

2.  Goods transport form non motorized vehicle.

3.  Goods transport from port, airport, air cargo   complex and land customs station to Inland container depot or Container Freight Station for Custom clearance.

4.  Transport in notified areas (till date no notification).

14. Enrolling by GST un-registered person The transporter, who is un-registered in GST system, cannot register using the previous option. He/she needs to enroll on this system by providing his business details. After authenticating these details, the system generates the 15 characters of Transporter ID and user credentials for him. The enrolment form asks for his PAN details, business type, business place, Aadhar authentication.

For enrolling, the un-registered transporter has to open the e-Way Bill portal and select the ‘Enrolment for Transporters’ option.

15. Rejecting E-way bills The option is used by the taxpayer to watch the e-Way Bills generated by the other taxpayers against his / her GSTIN as the other party as recipient or supplier. If the recipient is not getting the consignment mentioned in the e-Way Bill, he/she can reject them using this option.

The user needs to have the e-Way Bill number which he/she wants to reject.

Modes of Generation of E-Way Bill

Modes of Generation of E-way Bills

Author Bio

Qualification: CS
Company: N/A
Location: Haryana, IN
Member Since: 29 Jan 2018 | Total Posts: 3

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18 responses to “Summary of E-Way Bill Provisions applicable from 01.02.2018”

  1. Ajaya Kumar Pillai says:

    I am a distributor of home appliance and we have own vehicle for transportation. We are supplying to different dealers and if value of supply to each dealer is less than Rs.50,000/- and total value of goods to different dealers exceeds Rs.50,000/-. Please let me know in this case whether I have to generate e way bill for all parties or only to dealers having consignment value of more than Rs.50,000/-.

  2. JAGANATHAN G says:

    we are importing rawmaterials from egypt via tuticrin port.we do not have any separate registration at port..what are all the documents requiredto transportation of cargo from tuticorin port to coimbatore factory for manufacturing purpose

  3. Ronak Parekh says:

    IF MATERIAL NOT MOVED SAME DAY ANY REASON. MAY I GENERATE E WAY BILL ON ACTUAL DISPATCH DATE WITH BACK DATE INVOICE

  4. Aman gupta says:

    Good Job… easy to understand concept..

    But i have a doubt about document required to carry during transit.

  5. Chandrashekhar Singh says:

    IF MATERIAL NOT MOVED SAME DAY ANY REASON. MAY I GENERATE AGAIN E WAY BILL AFTER CANCELLATION PREVIOUS E BILL OF SAME INVOICE?

  6. CA A Hamid says:

    Good contribution to the subject.

  7. zakeer says:

    You have mentioned rs. 200000/- limit for intra state supply some time before in this article and changed your view as “States can decide their own limits. So different states may have different limits” . Please be cautious giving financial figures since based on your article some clients are advised,

  8. JOSEPH DAVID says:

    thanks for your article

    In case of exports whose name and address we have to mention in e-way bill generation

  9. CA Girish Jagtap says:

    You have mentioned 2 Lacs for intra state supply of goods. Can you kindly refer the notification no. for the same?

  10. Padmakar D. Kulkarni says:

    it is very good news please clear applicability with in
    state Rs.200000/- as on 01.02.18.

  11. SANJAY GANDHI says:

    IS IT TRUE THAT INTRA STATE EWAY BILL IS MANDATORY IF GOODS WORTH MORE THAN Rs. 2,00,000

  12. Gopalan Prasad says:

    I am given to understand that quoting E way bill no on the face of invoice will suffice the purpose as against mentioned above that copy of E way bill has to be move along with shipment invoice.Please clarify

    Further how do we generate E way bill for material to be sent from Bangalore, under Billing & shipping concept i,e for example invoice is raised on X located in Mumbai and material is delivered to Y on behalf of X located in chennai

    Please clarify and provide feedback

  13. BASKAR JAGANNATHAN says:

    Applicability of e-way bill you mentioned as Rs.2,00,000 laks or more for intra state transactions, no where it has mentioned in the e-way bill GST rules. Kindly clarify.

  14. MURARI KHETAN says:

    THE WITHIN STATE LIMIT OF 2 LAKHS AS MENTIONED BY YOU SEEMS TO BE INCORRECT. KINDLY VERIFY AND RECTIFY THE SAME

  15. Krishnamohan says:

    In case of Exports, we clear goods from factory to ICD / sea port The consignment goes in multiple trucks. We generate one Export Commercial Invoice for total consignment and also issue individual invoice cum delivery challan (Excise / GST) for each truck. IN this case, whether we have to generate eway bill for each truck or only one eway bill for total coonsignment. Also which document no should be provided while generating ewa\wy bill

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