Under GST, transporters should carry an e-Way Bill when moving goods
from one place to another. Since it is a new rule introduced under GST, it is
necessary for all consignors/ consignees/ transporters to be aware of the
required compliance.
- In relation to a ‘supply’
- For reasons other than a ‘supply’ (e.g. goods
return)
- Due to inward ‘supply’ from an unregistered
person
For this purpose, a supply may be
either of the following:
- A supply made for a consideration (payment) in
the course of business
- A supply made for a consideration (payment)
which may not be in the course of business
- A supply without consideration (without
payment)In simpler terms, the term ‘supply’ usually means a:
- Sale – sale of goods and payment made
- Transfer – branch transfers for instance
- Barter/Exchange – where the payment is by
goods instead of in money
Therefore, E-Way Bills must be generated on the common portal for all above
types of movements.
- The mode of transport is non-motor vehicle
- Goods transported from port, airport, air-cargo
complex or land customs station to Inland Container Depot (ICD) or
Container Freight Station (CFS) for clearance by Customs.
- The distance between the consigner or
consignee and the transporter is less than 10 Kms and transport is within
the same state.
- Transport of specified goods (List of Goods)*.
Who is required to generate an E-Way
Bill
- Registered Person – E-way bill must be
generated when there is a movement of goods of more than `50,000 in value to or from a Registered
Person. A Registered person or the transporter may choose to generate and
carry e-way bill even if the value of goods is less than `50,000.
- Unregistered Persons – Unregistered persons
are also required to generate e-Way
Bill. However, where a supply is made by an unregistered person to a
registered person, the receiver will have to ensure all the compliances
are met as if they were the supplier.
- Transporter – Transporters carrying goods by
road, air, rail, etc. also need to generate e-Way Bill if the
supplier has not generated an e-Way Bill.
Who
When
Part
Form
Every Registered
person under GST
Before movement
of goods
Fill Part A
Form GST EWB-01
Registered person
is consignor or consignee (mode of transport may be owned or hired) OR is
recipient of goods
Before movement
of goods
Fill Part B
Form GST EWB-01
Registered person
is consignor or consignee and goods are handed over to transporter of
goods
Before movement
of goods
Fill Part B
The
registered person shall furnish the information relating to the transporter
in Part B of FORM GST EWB-01
Transporter of
goods
Before movement
of goods
Generate
e-way bill on basis of information shared by the registered person in Part A
of FORM GST EWB-01
An unregistered
person under GST and recipient is registered
Compliance to be
done by Recipient as if he is the Supplier.
1. If the
goods are transported for a distance of ten kilometers or less, within the same
State/Union territory from the place of business of the consignor to the
place of business of the transporter for further transportation, the supplier
or the transporter may not furnish the details of conveyance in Part B of
FORM GST EWB-01.
Note: If a transporter is transporting multiple consignments in a single
conveyance, they can use the form GST EWB-02 to produce a consolidated
e-way bill, by providing the e-way bill numbers of each consignment.
Validity of E-Way Bill
Distance
Validity of EWB
Less Than 100 Kms
1 Day
For every additional 100 Kms or part thereof
additional 1 Day
Who
When
Part
Form
Every Registered
person under GST
Before movement
of goods
Fill Part A
Form GST EWB-01
Registered person
is consignor or consignee (mode of transport may be owned or hired) OR is
recipient of goods
Before movement
of goods
Fill Part B
Form GST EWB-01
Registered person
is consignor or consignee and goods are handed over to transporter of
goods
Before movement
of goods
Fill Part B
The
registered person shall furnish the information relating to the transporter
in Part B of FORM GST EWB-01
Transporter of
goods
Before movement
of goods
Generate
e-way bill on basis of information shared by the registered person in Part A
of FORM GST EWB-01
An unregistered
person under GST and recipient is registered
Compliance to be
done by Recipient as if he is the Supplier.
1. If the
goods are transported for a distance of ten kilometers or less, within the same
State/Union territory from the place of business of the consignor to the
place of business of the transporter for further transportation, the supplier
or the transporter may not furnish the details of conveyance in Part B of
FORM GST EWB-01.
2. If supply is
made by air, ship or railways, then the information in Part A of FORM GST
EWB-01 has to be filled in by the consignor or the recipient
Note: If a transporter is transporting multiple consignments in a single conveyance, they can use the form GST EWB-02 to produce a consolidated e-way bill, by providing the e-way bill numbers of each consignment.
Distance
Validity of EWB
Less Than 100 Kms
1 Day
For every additional 100 Kms or part thereof
additional 1 Day
Latest Update on e-Way Bill
1. E way bill rules will be rolled out on a trial basis from 16th Jan 2018
2. The e-way bill rules will be implemented in India from 1st February 2018
3. The states can opt to follow the e-way bill system anytime before 1st June 2018
4. From 1st June 2018 e-way bill rules will uniformly apply to all states.
E-Way Bill System Manual: https://drive.google.com/open?id=1kbtf3XG33965G0ObdLJDx9I4VDFfp5_w
Source:National Informatics Centre;New Delhi
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