E-Way Bill is Mandatory From 1st April,2018
(i) The nationwide e-way Bill system will be ready to be rolled out on a trial basis latest by 16th January, 2018. Trade and transporters can start using this system on a voluntary basis from 16th January, 2018.
(ii) The rules for implementation of nationwide e-way Bill system for inter-State movement of goods on a compulsory basis will be notified with effect from 1st February, 2018. This will bring uniformity across the States for seamless inter-State movement of goods.
(iii) While the system for both inter-State and intra-State e-way Bill generation will be ready by 16th January, 2018, the States may choose their owns timings for implementation of e-way Bill for intra-State movement of goods on any date before 1st June, 2018. There are certain States which are already having system of e-way Bill for intra-State as well as inter-State movement and some of those States can be early adopters of national e-way Bill system for intra-State movement also. But in any case uniform system of e-way Bill for inter-State as well as intra-State movement will be implemented across the country by 1st June, 2018.
WHAT IS E-WAY BILL?
E-way bill (FORM GST EWB-01) is an electronic document (available to supplier /recipient / transporter) generated on the common portal evidencing movement of goods of consignment value more than Rs. 50000/-. It has two Components-Part A comprising of details of GSTIN of supplier & recipient, place of delivery (indicating PIN Code also), document (Tax invoice, Bill of Supply, Delivery Challan or Bill of Entry) number and date, value of goods, HSN code, and reasons for transportation; and Part B –comprising of transport details – transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and Vehicle number for road.
Benefits of e-way bill
(i) Physical interface to pave way for digital interface resulting in elimination of state boundary check-posts.
(ii) It will facilitate faster movement of goods.
(iii) It will improve the turnaround time of trucks and help the logistics industry by increasing the average distances travelled, reducing the travel time as well as costs.
(iv)Taxpayer/transporters need not visit any tax officers/check posts for generation e-way Bill/movement of goods across States.
(v)No waiting time at check posts and faster movement of goods thereby optimum use of vehicle/resources, since there are no check posts in GST regime.
(vi) User-friendly e-way Bill system.
(vii) Easy and quick generation of e-way Bill.
(viii) Checks and balance for smooth tax administration and process simplification for easier Verification of e-way Bill by Tax Officers.
E-WAY BILL SYSTEM
STEPS TAKEN TO SIMPLIFY THE E-WAY BILL
E way Bill is now operational for smoother, swifter and easier inter-state movement of goods.
E-way bill for inter-state movement of goods will be implemented from 1st April, 2018. Till then e-way bill can be generated on voluntary basis.
You can presently register on the portal of e-way bill namely http://ewaybillgst.gov.in by using your GSTIN. You don’t need to wait till 1st April, 2018.
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.
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 is more than Rs. 50,000/- in a single conveyance.
In case of movement of goods on account of job-work, the 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 than 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 goods are transported by railway or air or vessel, the e-way bill shall be generated by the registered supplier/recipient only and not by the transporter, but e-way bill is required to be produced at the time of delivery of goods.
The validity of e-way bill is one day upto 100 Km (20 Km in case of Over-dimensional Cargo). For every 100 Km or part thereafter, it is one additional day.
MODES OF GENERATION OF E-WAY BILL
- Web-Online using browser on laptop or desktop or phone
- Web-Online using browser on laptop or desktop or phone Android based Mobile App on mobile phones.
- Via SMS through registered Mobile Number.
- Via API (Application program Interface) i.e. integration of IT system of user with e-way Bill system for generation of e-way Bill.
- Tool-based bulk generation of e-way Bills.
- Third party based system of Suvidha Providers.
WHEN TO GENERATE AN E-WAY BILL ?
E-Way Bill is mandatory for inter-state movement of goods from 1st April, 2018
Supplier to the registered job-worker
E-way bill is required to be generated only where the value of the consignment exceeds Rs. 50000/- which includes tax but doesn,t include value of exempted goods.
No e-way bill is required if the value of the goods in an individual consignment is less than Rs. 50000/- even if the total value of all such consignments is more than Rs. 50000/- in a single conveyance
In case of movement of goods on account of job-work, the supplier or the registered job-worker is required to generate e-way bill.
FEATURES OF THE E-WAY BILL PORTAL
- User can create masters of his Customers, Suppliers & Products for easy generation of e-way Bill.
- User can monitor e-way Bills generated on his account/behalf.
- Multiple modes for e-way Bill generation for ease of use.
- User can create sub-users and Roles on portal for generation of e-way Bill
- Alerts will be sent to users via mail and SMS on registered mail id/mobile number.
- Vehicle number can be entered either by the supplier/recipient of goods who generates EWB or the transporter.
- QR code will be printed can each e-way Bill for ease of seeing details.
- Consolidated e-way Bill can be generated for vehicle carrying multiple consignments.
- 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.
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