Presentation on Electronic Way (E-Way) Bill Way Bill Presentation.pdfthe common portal after furnishing information in Part B of FORM GST INS-01; CA. Mayank Agarwal 7. By Transporter:

Presentation on Electronic Way (E-Way) Bill

ByCA. Mayank Agarwal

[email protected]

CA. Mayank Agarwal 1

Electronic Way (E-Way) Bill


Information to be furnished prior to commencement of movement of goods and generation of e-way bill

Conditions:

• Every registered person,

• movement of goods ,

• consignment value> Rs.50,000.

Scenario:

• in relation to a supply; or

• for reasons other than supply; or

• due to inward supply from an unregistered person,


Movement of Goods

Requirements to be fulfill:

• Before commencement ofmovement,

• Furnish information relating to thesaid goods in Part A of FORM GSTINS-01, electronically, on thecommon portal


Call to consultant, to furnished information of goods

After getting consultancy, furnished information of goods at GST portal


Generation of E-way Bill


By R. consignor or R. consignee:

Consignor or consignee as thecase may be generate e-way bill inFORM GST INS-1 electronically onthe common portal after furnishinginformation in Part B of FORM GSTINS-01;


By Transporter:

Goods are handed over to atransporter, the registered personshall furnish the information relatingto the transporter in Part B of FORMGST INS-01 on the common portaland the e-way bill shall begenerated by the transporter


By Unregister to registered:

the movement shall be said to becaused by such recipient if therecipient is known at the time ofcommencement of movement ofgoods.


By Unregistered Supplier

Movement is caused by anunregistered person either in his ownconveyance or a hired one orthrough a transporter, he or thetransporter may, at their option,generate the e-way bill in FORM GSTINS-01 on the common portal in themanner prescribed in this rule.


E-Way Bill Number (EBN)

Upon generation of the e-way bill onthe common portal, a unique e-waybill number (EBN) shall be madeavailable to the supplier, therecipient and the transporter on thecommon portal.


Generation of New e-way bill in case of transit transfer


Single Consignment

Any transporter transferring goodsfrom one conveyance to another inthe course of transit shall, beforesuch transfer and further movementof goods, generate a new e-way billon the common portal in FORM GSTINS-01 specifying therein the modeof transport.


Multiple Consignment

Where multiple consignments are intended tobe transported in one conveyance, thetransporter shall indicate the serial number ofe-way bills generated in respect of each suchconsignment electronically on the commonportal and a consolidated e-way bill in FORMGST INS-02 shall be generated by him on thecommon portal prior to the movement ofgoods.


Cancelation of e-way bill


Not verified in transit

Goods are either not being transportedas per the details furnished in the e-waybill, the e-way bill may be cancelledelectronically on the common portal,either directly or through a FacilitationCentre notified by the Commissioner,within 24 hours of generation of the e-way bill.


Verified in transit

Provided that an e-way bill cannotbe cancelled if it has been verified intransit in accordance with theprovisions of rule 3


Validity of e-way bill

An e-way bill or a consolidated e-waybill generated shall be valid for theperiod as mentioned in column (3) ofthe Table below from the relevantdate, for the distance the goods haveto be transported, as mentioned incolumn (2).


Table of Distance with Period

Sr. no. Distance Validity period

1. Less than 100 km One day

2. 100 km or more but less than 300km Three day

3. 300 km or more but less than 500km Five days

4. 500 km or more but less than 1000km Ten days

5. 1000 km or more Fifteen days


Calculation of time Period

Period of e-way bill counted fromdate on which the e-way bill hasbeen generated and the period ofvalidity shall be counted from at thistime. Its called relevant date


Acceptance or rejection by Recipient


Actual Acceptance

The details of e-way bill generatedshall be made available to therecipient, if registered, on thecommon portal, who shallcommunicate his acceptance orrejection of the consignmentcovered by the e-way bill.


Deemed Acceptance

Where the recipient does notcommunicate his acceptance orrejection within seventy two hoursof the details being made availableto him on the common portal, it shallbe deemed that he has accepted thesaid details.


Other Points

• The e-way bill generated under rule 1 of theCGST rules or GST rules of any other Stateshall be valid in the State.

• The facility of generation and cancellation ofe-way bill may also be made available throughSMS.


Documents and devices to be carried by a person-in-charge of a conveyance


Physical or Digital

• The person in charge of a conveyance shallcarry — (a) the invoice or bill of supply ordelivery challan, as the case may be; and (b) acopy of the e-way bill or the e-way billnumber, either physically or mapped to aRadio Frequency Identification Device (RFID)embedded on to the conveyance in suchmanner as may be notified by theCommissioner.


Inspection and verification of goods


Summary Report and Final Report

• A summary report of every inspectionof goods in transit shall be recordedonline by the proper officer in Part A ofFORM GST INS - 03 within twenty fourhours of inspection and the final reportin Part B of FORM GST INS - 03 shall berecorded within three days of theinspection.


Verification is done

• Where the physical verification of goods beingtransported on any conveyance has been doneduring transit at one place within the State orin any other State, no further physicalverification of the said conveyance shall becarried out again in the State, unless specificinformation relating to evasion of tax is madeavailable subsequently.


Uploading information regarding detention of vehicle

Where a vehicle has beenintercepted and detained for aperiod exceeding thirty minutes, thetransporter may upload the saidinformation in FORM GST INS- 04 onthe common portal.

