E way bill for inter State movement of goods – E way Bill is now operational for smoother, swifter and easier inter-state movement of goods.
Here are some important points to be noted by Supplier, Recipients and Transporters of goods.
Attention : E way bill for inter State movement of goods – Suppliers, Recipients & Transporters of goods !
E WAY BILL SYSTEM is now operational for SMOOTHER, SWIFTER & EASIER inter-State movement of goods.
IMPORTANT POINTS TO BE NOTED BY SUPPLIERS/RECIPIENT OF GOODS
- E-way bill for inter-State movement of goods has been implemented from 1st April, 2018.
- You can register on the portal of e-way bill namely http:/ewaybillgst.gov.in by using your GDTIN.
- E-way bill is required to be generated only where the value of the consignment exceeds Rs. 50,000/- which includes tax, but doesn’t include value of exempted goods.
- In case of movement of goods on account of job-work , supplier or the registered job-worker is required to generate the e-way bill.
- Supplier can authorize the transporter, courier agency and e-commerce operator to fill even PART-A of e-way bill on his behalf.
- If the distance between the principal place of business of the supplier to the place of business of the transporter is less thsan 50 Km, PART-B of the e-way bill is not required . Only PART-A of e-way bill is required to be filled.
- Time period for the recipient to communicate his acceptance or rejection of the consignment would be the validity period of the concerned e-way bill or 72 hours, whichever is earlier.
- Where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered supplier or registered recipient only and not by the transporter, and the same can be generated even after the commencement of the movement of the goods.
- E-way bill number can be assigned by the supplier/recipient or transporter to another registered or enrolled transporter.
IMPORTANT POINTS TO BE NOTED BY TRANSPORTERS OF GOODS
- You can register now on the portal of e-way bill namely http://ewaybillgst.gov.in by using your GSTIN. If you don’t have GSTIN, then you can enrol on the portal without GSTIN too.
- No e-way bill is required if the value of the goods in an individual consignment is less than Rs. 50,000/- , even if the total value of all such consignments in a single conveyance is more than Rs. 50,000/-.
- Railways have been exempted from generation and carrying of e-way bill has to be produced by the recipient before the delivery of the goods by the Railways.
- If the goods cannot be transported within the validity period of the e-way bill , the transporter may extend the validity period in case of circumstances of exceptional Nature.
- Transporters can generate consolidated e-way bills in FORM GST EWB-02.
- Where the goods are transferred from one conveyance to another , details of conveyance should be updated by the transporter in PART B of FORM GST EWB-01.
- Once verified by any tax officer, the same conveyance will not be subject to a second check in any State or Union Territory, unless and until, specific information concerning the same is received.
- The validity of e-way bill is one day up to 100 km (20 km in case of Over-dimensional Cargo). For every 100 km or part thereof, it is one additional day, So if the distance to transport the cargo is 500 km, the transporters have 5 days to transport the cargo with valid e-way bill. Validity of one day will expire at midnight of the day immediately following the date of generation of e-way bill.
For more details, please visit www.ewaybillgst.in
FAQs relating to E-Way Bill available at goo.gl/ic94rE
GST – A Goods & Simple Tax
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