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GST
What is an e-way bill?

GST e-way bill is an electronic bill which will be required for the movement of goods from one place to another. The bill can be generated from the GSTN portal and every registered taxpayer must require this e-way bill along with the goods transferred

When an e-way bill is generated a unique e-way bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.


When is e-Way Bill required?

Every registered person moving goods of consignment value exceeding Rs. 50,000/- in relation to:

  1. Supply (sale of goods, branch transfers, etc.)
  2. Reasons other than supply (e.g. returns)
  3. due to inward supply from unregistered dealer,

must furnish information thereto in Part A of Form GST EWB-01 before commencement of such movement.

The government has notified the e-way bill keeping some items of mass consumption out of its ambit.  However, this list does not include electronic items.

Source: Sec 164 of CGST – Power of Govt. to make rules ; E-way bill rules vide notification No. 272017 – 30.08.2017

What are the documents and devices to be carried by a person-in-charge of a conveyance? 

(1) The person in charge of a conveyance shall carry — (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) 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) 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 shall be valid for a period of thirty days from the date of uploading.

(3) Where the registered person uploads the invoice under sub-rule (1), the information in Part A of FORM GST INS-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. (4) The Commissioner may, by notification, require a class of transporters to obtain a unique 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.

(5) Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of conveyance to carry the following documents instead of the e-way bill: (a) tax invoice or bill of supply or bill of entry; or (b) a delivery challan, where the goods are transported other than by way of supply.


What kind of 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.
(3) Physical verification of conveyances shall be carried out by the proper officer as authorized by the Commissioner or an officer empowered by him in this behalf: Provided that on receipt of specific information of evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorized by him in this behalf.


What is covered in Inspection and verification of goods?

(1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer 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) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless specific information relating to evasion of tax is made available subsequently.


What are the facilities for uploading information regarding detention of vehicle?

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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