GST Electronic Way Bill
Electronic Way Bill is new concept under GST regime. Under Electronic way bill, every registered person should have furnished information, prior to commencement of movement of goods and generation of e-way bill. In this Article, we will have discussed concept of Electronic way bill.
Furnishing of Information
Every register person who causes movement of goods of consignment which value exceeding Rupees fifty thousand in relation to a supply or for reason other than supply or due to inward supply from an unregistered person shall furnish information relating to said goods in Part A of FORM GST INS-01, electronically on common portal. The said information shall furnish before the commencement of movement of goods.
E-Way bill can also be generated for movement of goods and consignment in the following cases:
1. If goods are transported by the registered person as a consignor or the recipient of the supply as consignee in his own conveyance or a hired one then the said person may generate the E way bill in Form GST INS – 1 electronically after furnishing information in Part B of Form GST INS-01.
2. If e way bill not generated as per point no (1) above and goods are handed over to a transporter then transporter shall generate E Way bill based on the information furnished by the registered person in Part A of Form GST INS – 01.
3. Registered person or transporter can generate and carry e way bill even if the value of the consignment is less than Fifty Thousand Rupees.
4. If Movement of goods is caused by an unregistered person either in his own conveyance or a hired one or through a transporter then unregistered person or transporter at their option may generate the E way bill in Form GST INS – 01.
As per explanation given, if movement of goods caused by unregister person to registered then movement shall be caused by such registered person if the recipient is known at the time of commencement of movement of goods.
Unique E-Way Bill Number (EBN)
After generation of the E-Way bill on the common portal, a unique e-way bill Number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
1. During transit if transporter want to transfer goods from one conveyance to another conveyance then before such transfer and further movement of goods a new E-way bill shall be generated on the common portal in Form GST INS – 01.
2. Where multiple consignments are intended to be transported in one conveyance, the transporter shall indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST INS-02 shall be generated by him on the common portal prior to the movement of goods.
3. If the consignor has not generated Form GST INS-01 and value of goods carried in the conveyance is more than fifty thousand rupees then transporter shall generate FORM GST INS -01 based on invoice or bill of supply or delivery challan and generate consolidated e-way bill in FORM GST INS – 02 on the common portal before the movement of goods.
4. The information furnished in Part A of FORM GST INS-01 shall be made available to the registered supplier on the common portal who may utilized the same for furnishing details in FORM GSTR – 1.
Provided that when information has been furnished by an unregistered supplier in FORM GST INS – 01, he shall be informed electronically through mobile number or e mail.
5. Where after E-way bill is generated and goods are not being transported or goods transported are not as per details furnished in the e-way Bill then e way bill may be cancelled electronically within 24 hours of generation of e way bill before it has been verified in transit. After verification in transit E-way bill cannot be cancelled.
Validity of the E-Way Bill / EBN
An E-way bill or a Consolidated e-way bill generated shall have following validity from the relevant date.
|Sr. No||Distance||Validity Period|
|1.||Less than 100 KM||One Day|
|2.||100 KM or more but less than 300 KM||Three Days|
|3.||300 KM or more but less than 500 KM||Five Days|
|4.||500 KM or more but less than 1000 KM||Ten Days|
|5.||1000 KM or more||Fifteen Days|
“Relevant date” mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the E-way bill has been generated.
Provided that the commissioner may by notification extend the validity period of E-way Bill for certain categories of goods.
The details of e-way bill generated shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill. If he does not communicate his acceptance or rejection within seventy-two hours of the details being made available to him on the common portal then it shall be deemed that he has accepted with the said details.
Documents and devices to be carried by a person in charge of a conveyance
1. The person in charge of a conveyance shall carry —
- The invoice or bill of supply or delivery challan, as the case may be; and
- A copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance in such manner as may be notified by the Commissioner.
2. The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device (RFID) and get the said device embedded on to the conveyance and map the e-way bill to the RFID prior to the movement of goods:
3. A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1, and produce the same for verification by the proper officer in lieu of the tax invoice and such number. (Valid for a period of thirty days from the date of uploading)
4. The Commissioner may, by notification, require the person-in-charge of conveyance to carry the following documents instead of the e-way bill where circumstance so warrant:
- Tax invoice or bill of supply or bill of entry; or
- A delivery challan, where the goods are transported other than by way of supply.
Verification of documents and conveyances
1. The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods.
2. The Commissioner shall get RFID readers installed at places where verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such RFID readers where the e-way bill has been mapped with RFID.
Inspection and verification of goods
1. A summary report of every inspection of goods in transit shall be recorded online by the proper officer within below time Limit: –
- Summary Report in Part A of FORM GST INS – 03 within twenty-four hours of inspection and
- The final report in Part B of FORM GST INS – 03 shall be recorded within three days of the inspection.
2. If once physical verification of goods has been done during transit at one place within the State or in any other state then no further physical verification of the said conveyance shall be carried out again, unless specific information relating to evasion of tax is made available subsequently.
3. Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST INS- 04 on the common portal
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