Rashtriya Pioneer Pride: E-Way Bill - A way Forward to One National Market

E-Way Bill - A way Forward to One National Market
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Dilip Thakur on 26/04/2018 12:55:00

E-way bill details

Introduction
1. Implementation of Goods and Services Tax (GST) across India with effect from
1st of July, 2017 was a very significant step taken by the Government of India.
The key objective to bring in this reform was to make India "one nation one
tax". The salient feature of GST was to bring uniformity in the taxation system
across India. In line with, this thinking the Government introduced E-way bill
system as a part of GST compliance tool. It is an online mechanism for quick and
easy movement of goods across India without any hindrance. It has done away with
the annoyance to be standing in long queers at the inter-State check-posts. Now,
there is no requirement of separate transit pass for every State as per the
prevailing road permits system. One E-way bill will be valid throughout the
country for the movement of goods.
E-way bill details
2. E-way bill is a document to be generated from the common portal, i.e.,
'ewaybill.nic.in' after filling the required information. It shall be required
as and when the goods are being shifted for transportation.
It is to be carried by a person in charge of the conveyance carrying any
consignment of goods of value exceeding fifty thousand rupees as mandated by the
Government in terms of Section 68 of the Goods and Services Tax Act, read with
Rule 138 and 138A of the rules framed thereunder. However, in case of
transportation of goods by way of air or rail or vessel, person-in-charge shall
not be liable to carry the said document.
E-way bill system has become mandatory w.e.f 1st April, 2018 for inter-State
movement of goods. For Intra-State, except Karnataka, E-way Bill has kicked-off
and shall be implemented in a phased manner.
Online E-way bill portal
3. To implement the E-way Bill system effectively an Information and
communication (ICT) based solution was required. In this regard, a web based
solution has been designed and developed by National Informatics Centre (NIC) as
approved by the Goods and Services Tax (GST) Council. NIC is a Government
department under Ministry of Electronics and Information Technology. This portal
is a single national level platform where one can generate the multiple number
of E-way bills from anywhere and at any time.
Requirement of E-way Bill:
4. E-way bill is required to be generated by a person causing movement of goods,
where the consignment value exceeds the specified limit except in cases of
exempt supply.
The consignment value shall be calculated as under:
The transaction value
Add: the taxes (CGST/IGST/SGST/UTGST/Compensation Cess)
Less: the value of exempt supply of goods where the invoice is issued in respect
of both exempt and taxable supply of goods
For this purpose, supply shall be either a supply made for consideration which
may or may not be in the course of business or a supply made without
consideration.
Where goods are sent by a principal located in one State or Union territory to a
job worker located in any other State or Union territory, the E-way bill shall
be generated either by the principal or by the job worker, if registered,
irrespective of the value of the consignment.
Responsibility to Generate E-way Bill:
5. The responsibility to generate the E-way shall be upon the nature of
transaction being made by the Supplier and the recipient of Goods. E.g. ABC is
the company who needs to generate the E-way bill as a supplier of Goods. Here,
roles and responsibilities can be defined among different stakeholder as
illustrated below:
S. No.
Nature of Transactions
Who shall generate the E-way Bill
1.
Domestic sale
(i)
Door to Door (D to D) sales
ABC/Transporter
(ii)
Other than D to D sales
Customer/Transporter
2.
Domestic Sales Return
Customer/Transporter
3.
Domestic purchases
(i)
when ABC is taking delivery at its own premises
Supplier/Transporter
(ii)
when ABC is taking delivery from Supplier 's location
ABC/Transporter
(iii)
Domestic Purchases from unregistered supplier
ABC/Transporter
4.
Purchase return
ABC/Transporter
5.
Export sale up to Custom frontier
(i)
By way of Road
ABC/Transporter
(ii)
By way of railway, air, vessel
ABC
6.
Import from Custom frontier to DTA
(i)
By way of Road
ABC/Transporter
(ii)
By way of railway, air , vessel
ABC
7.
Stock Transfers*
ABC/Transporter
8.
Goods sent to Job Worker by way of road
ABC(Principal)/Job worker
9.
Goods returned by Job worker
Job worker
10.
Exchange/Barter/Replacement/FOC
(i)
For Outwards supply
ABC/Transporter
(ii)
For Inwards supply
Supplier/Transporter
Part B may be furnished by the transporter of the goods except in case of
railways, air or vessel. Further, Supplier can authorize the transporter,
courier agency and e-commerce operator to fill even Part-A of E-way bill on his
behalf.
6. Generation of E-way bill through common online portal:
Step 1: Visit the E-way bill Online Portal on 'ewaybill.nic.in'
Every supplier causing movement of goods can register on the E-way bill portal
and create his user credentials to use the system with the help of GSTIN,
registered mobile no. and E-mail ID. In case transporter is small operator and
not registered under the GST, then this system provides the mechanism to enroll
and create his user credentials through ENR- 01, to operate on this system.
After filling the form ENR-01, an ID shall be issued to the Transporter which
would be required to fill-up the Part B of E-way Bill or to generate the E-way
bill.
Step 2: Generate the E-way bill
The person causing the movement of goods is required to generate E-way bill.
There are two parts of the E-way bill form, Part-A and Part B. Part-A generally
contains the details of consignor, consignee, invoice, goods and Part-B contains
the details of vehicle and transporter. An E-way bill shall be valid only when
both the parts have been dully filed up. The following document should be
available at the time of generating E-way Bill:
-
Invoice/Bill of Supply/Delivery Challan for consignment of goods
-
Transporter ID or GSTIN and Vehicle number
-
Transport document number, date of document
Validity of E-way bill
7. The E-way bill generated shall be valid for,
Time Period
Over Dimensional Cargo(ODC)
Other than ODC
1 Day
For first 20 Kms.
For first 100 Kms.
Additional 1 Day
For every 20Kms. or part thereof
For every 100Kms. or part thereof
Each day shall be counted as the period expiring at midnight of the day
immediately following the date of generation of E-way bill.
In case of circumstances of Exceptional nature or transshipment, Validity of
E-way bill shall be extended by the Commissioner of the State on submission of
request by respective user. Request shall be submitted online on E-way bill
portal with the sub-option "Extend validity" given under E-way bill option.
The one who generates the E-way bill can extend the validity either 4 hours
before the expiry or 4 hours after the expiry of E-way bill. Once validity gets
extended, the new E-way bill number gets generated.
Rejection, Cancellation, and Modification of E-way bill
8. Option has been given to the respective stakeholders to reject, cancel and
modify E-way bill. After the E-way bill is generated, the details shall be made
available to the second party. The person to whom such information has been made
available shall communicate his acceptance or rejection within 72hrs from the
time of delivery of goods or details being made available to him, whichever is
earlier. If the person does not accept or reject the E-way bill within the
specified time period, it shall be deemed to be accepted.
If the goods have not been transported or are not as per the details furnished
in the E-way Bill, then respective stakeholder may cancel it within 24hrs from
the generation. However, if the E-way bill is verified by an Empowered officer
then it cannot be cancelled.
Modification in E-way bill is allowed for updating the Vehicle number as there
is probability of using more than one vehicle in a single transportation, e.g.,
if the vehicle in which goods have been transported cannot take the goods to the
delivery address due to breakdown or transshipment and the goods are shifted to
another vehicle. In this case person shall update the vehicle no. in Part B.
This option can be used end number of times. It is to be noted that we cannot
modify the E-way for any other reason except specified above. No other part of
E-way bill can be updated. Only option with the user is to cancel the existing
one and to create the new E-way bill.
E-way Bill not required in certain cases
9. E-way bill shall not be required for movement of goods in the following cases
even if the value of goods exceeds Rs. 50,000.
(a)
Transportation of goods by way of non-motorized conveyance;
(b)
Transportation of goods from the customs port, airport, air cargo complex and
land customs station to an inland container depot or a container freight station
for clearance by Customs;
(c)
Non-GST supply such as alcoholic liquor for human consumption, petroleum crude,
high speed diesel, motor spirit (commonly known as petrol), natural gas or
aviation turbine fuel;
(d)
where the supply of good being transported is treated as no supply under
Schedule III of the Act;
(e)
where the goods are being transported under customs bond from an inland
container depot or a container freight station to a customs port, airport, air
cargo complex and land customs station, or from one customs station or customs
port to another customs station or customs port,
(f)
Where goods are being transported under customs supervision or under customs
seal;
(g)
where the goods being transported are transit cargo from or to Nepal or Bhutan;
(h)
where the goods being transported are exempt from tax
(i)
where empty cargo containers are being transported; and
(j)
where the goods are being transported upto a distance of twenty kilometers for
weighment purposes subjected to the deliver document
(k)
Used personal and household effects
10. Important points for generation of an E-way Bill
♦
The E-way bill will be generated if the goods are transported by the registered
consignor or the consignee even in a public conveyance by road in addition to
the transportation of goods in his own conveyance or a hired one.
♦
In case of transportation of goods by railways, air or vessel, E-way bill can be
generated even after the movement of goods.
♦
The railways shall not deliver the goods unless the E-way bill is produced at
the time of delivery.
♦
Where the goods are sent to the place of business of the transporter for further
transportation within State for a distance of upto50Kms, then details of
conveyance in Part-B shall not be required to be furnished.
♦
Where the goods are transferred from one conveyance to another and finally
transported to the place of business of the consignee within the State/UT for a
distance of upto50Kms, then details of conveyance in Part-B shall not be
required to updated.
♦
A person can fill up Part-A of the form and generate a unique number which can
be further used for generation of E-way bill after filling UP Part-B of the
form. The unique number generated after filling Part-A is valid for 15 days.
The E-way bill is being touted as an anti-evasion measure and would boost tax
collections by clamping down on trade happening on cash basis. It would surely
bring the transparency in the trade or commerce being effected in the transition
period. It is necessitated to smooth the movement and for healthy business
environment.