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    E-Way Bill

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    rasteherta

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    a iaadal 124 oo ee Tonaten- Oni Chapter 3(B) coe SE E-Way Bill ee 3B.1 INTRODUCTION 3B.2 INSPECTION OF GOODS IN MOVEMENT 3B.3 MISCELLANEOUS ILLUSTRATIONS > EXERCISE: OBJECTIVE TYPE * EXERCISE: THEORY . See 3B.1 INTRODUCTION: During sales tax regime there were check posts on borders of each state to check te movements of goods from one state to another. In GST, India has become one markt Alll check posts are abolished. However in order to maintain a check on the moveme! of goods for controlling any tax evasion, E-way bill system was introduced for intet state movements of goods with effect from 01-04-2018 and for intra-state movement goods in a phased manner. Under this system, emphasis is on e-Governance rather than physical checking by Officers at the check post. __ Under this system, a tax payer prior to movement of goods by a conveyance wit! includes a vessel, an aircraft or a vehicle like rail, truck, tempo, etc. would inform det ofeach transaction to the tax department by furnishing the information on the comme! portal. When the information is uploaded on common portal it generates # poricisons having a arique number and this acknowledgement is known E ill. It becomes a valid d carying tha goo locument and needs to accompany the convey’ The idea behind E-way Bi i i 7 Cae E-way Bill System is that the tax payer be made to upload the acti ciondtal cl =e I . common portal and once uploaded, the common portal wol YY generate E-Way Bill which can be tracked and verified by the authosi# Scanned with CamScanner si . roe 125 ty) jNSPECTION OF GOODS IN MOVEMENT: 3 tutory Provision ~ Section 68: Statuto? 7 a Government may require the person in charge of a conveyance carrying any ssignment of ‘goods of unlue exceeding such amount as may be specified to carry with him sucht documents and such devices as may be prescribed. ip The details of documents required to be carried under sub-section (1)'shall be validated in such manner as may be prescribed. ig) Where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods. 3p22. Analysis: Section 68 of CGST Act provides that the person in charge of a conveyance carrying any consignment of goods of value exceeding a specified amount will have to carry with yim documents like invoice, bill of supply or delivery challan, as the case may be and devices as prescribed which shall be validated in the prescribed manner. If such conveyance is intercepted by the proper officer at any place, the person in charge of the conveyance will have to produce the documents for verification and also allow the inspection of goods. The detailed provisions relating to E-Way Bills are laid down in Rules 138 to 138E of CCST Rules. As per the said provisions, in case of transportation of goods by road, an eway bill is required to be generated before the commencement of movement of the consignment. When there is any document-deficiency, then consequences laid out in section 129 will immediately follow which provides for detention, seizure and release of goods and conveyances in transit. Section 130 provides for the confiscation of goods or conveyances and imposition of penalty. , 38.23. Rule 138 - Information to be Furnished Prior to Commencement of Movement of Goods and Generation of E-Way Bill: Statutory Provision: ) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees— (@) in relation to a supply; or ©) for reasons other than supply; or (© due to inward supply from an untegistered person, shall, before commencement of such movement, furnish information relating to the said be 48 specified in Part A of FORM GST EWB-01, electronically, on the common portal tt ag with such other information as may be required on the common portal and a unique imber will be Senerated on the said portal: Provided that the transporter, on an authorization received from the registered person, ay furnish information in Part A of FORM GST EWB-01, electronically, on the it Scanned with CamScanner 126 2) oer Vipul Taxation -V (Indirect Ty i common portal along with such other information as may be required on the common and a unique number will be generated on the said portal: Porta) Provided further that where the goods to be transported are supplied through, ecommerce operator or a courier agency, on an authorization received from the consig,." the information in Part A of FORM GST EWB-O1 may be furnished by such e-commey” operator or courier agency and a unique number will be generated on the said portal: Provided also that the validity of the e-uay bill may be extended within eight hou, from the time of its expiry. Provided also that 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 shal iy generated either by the principal or the job worker, if registered, irrespective of the value the consignment: Provided also that where handicraft goods are transported from one State or Union territory to another State or Union territory by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill | shall be generated by the said person irrespective of the value of the consignment. Explanation 1 - For the purposes of this rule, the expression — handicraft goods has the meaning as assigned to it in the Government of India, Ministry of Finance, notification No. 56/2018-Central Tax, dated the 23rd October, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1056 (E), dated the 23rd October, 2018 as amended from time to time. Explanation 2 For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said | consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if ariy, in the document and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or a public | conveyance, by road, the said person shall generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01. | | (2A) Where the goods are transported by railtuays or by air or vessel, the e-voay bill shall be generated by the registered person, being the supplier or the recipient, who shall, either before or after the commencement of movement, furnish, on the common portal, tlt information in Part B of FORM GST EWB-01: Provided that where the goods aré transported by railways, the railways shall 10 deliver the goods unless the e-way bill required under these rules is produced at the time Ui delivery. (3) Where the e-woay bill is not generated under sub-rule (2) and the goods are handed over 10% transporter for transportation by road, the registered person shall furnish the information relating to the transporter on the common portal and the e-way bill shall be generated by! Scanned with CamScanner way Bil ; row 127 transporter on the said portal on the basis of person in Part A of FORM GST EWB-01: i hotel he consignment is less than fifty thousand rupees: ' Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule: Provided also that where the goods are transported for a distance of upto fi , shi é ported fi nce of upto fifty Kilometers within the State or 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 recipient, or as the case may be, the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Explanation 1 — For the purposes of this sub-rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Explanation 2 — The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of FORM GST EWB-01 has been furnished except in the case of movements covered under the third proviso to sub-rule (3) and the proviso to sub-rule (5). () Upon generation of the e-wway bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal. 6) Where the -goods are transferred from one recipient, who has provided information in the information furnished by the registered conveyance to another, the consignor or the Part A of the FORM GST EWB-01, or the ds, update the details of transporter shall, before such transfer and further movement of goods, ups conveyance in the e-way bill on the common portal in Part B of FORM GST EWB-01: Provided that where the goods are transported for a distance of upto fifty kilometers within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of the conveyance may not be updated in the eway bill. : a GA) The consignor or the recipient, who has furnished the information in Part A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enralled transporter for updating the information it Part P Cee eee te Jor further movement of the consignment: Provided that after ihe details of the cane ce be wigie in Part B of FORM GST EWB-01, the consignor : ae Surnished ae information in Part A of FORM ‘CST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. After ess, bi ted in accorda e-uny bill has been generate A ranspo multiple consi inten i iple consignments are in “ae generated itt TES nay indicate the serial number of -wny Pills 8° nce with the provisions of sub-rule (1), where ted in one conveyance, the transporter pect of each such consignment Scanned with CamScanner 128 we Vipul’s™ Taxation - IV, (Indirect Tals electronically on the common portal and a consolidated e-way bill in FORM Gs ‘maybe generated by him on the said common portal prior to the movement of goods, ) Where the consignor or the consignee has not generated the e-way bill in FORM g EWB-O1 and the aggregate of the consignment value of ‘goods carried in the com ce more than fifty thousand rupees, the transporter, except in case of transportation of by railways, air and vessel, shall, in respect of inter-State supply, generate the e-wony bil FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the ase may be, and may also generate a consolidated e-way Bill in FORM GST EWB-( ¢ the common portal prior to the movement of goods: Provided that where the goods to be transported are supplied through an e-commerce operator or a courier agency, the information in Part A of FORM GST EWB-01 may y furnished by such e-commerce operator or courier agency. The information furnished in Part A of FORM GST EWB-01 shall be miade availabe y the registered supplier on the common portal who may utilize the same for furnishing th details in FORM GSTR. Provided that when the information has been furnished by an unregistered supplier an unregistered recipient in FORM GST EWB-01, he shall be informed electronically, the mobile number or the e-mail is available. (9) Where an e-tony bill has been generated under this rule, but goods are either not transport or are not transported as per the details furnished in the e-way bill, the e-way bill may te cancelled electronically on the common portal within twenty four hours of generation of the e-way bill: Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B: Provided further that the unique number generated under sub-rule (1) shall be vali Sor a period of fifteen days for updation of Part B of FORM GST EWB-01. (10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for te period as mentioned in column (3) of the Table below from the relevant date, for tie distance, within the country, the goods have to be transported, as mentioned in column (2) of the said Table: (8) SI.No. Distance Validity period @ 2) 5) 5 f 200 km One day in cases other than Over Dimensional Cargosor snultimodil shipment in which at least one leg involves transport by ship For every 200 km. or ; : aes z 2 | part thereof thereafter | OM additional day in enses other than Over Dimensional Carg 3 Upto 20 km. | One day in case of Over Dimensional Cargo call i For every 20 km. or | One additional day in case of Over Dimensional Cargovor mull part thereof thereafter | shipment in which at least one leg involves transport by ship Provided that the Commissioner may, on the recommendations of the Coun notification, extend the validity period of an e-way bill for certain categories of goods # be specified therein: Bh Scanned with CamScanner Fe ot or 129 rovided further that where, w fr roeshipment the goods cannot ee of an exceptional nature, including ine transporter may extend the validity period fi the validity period of the e-xoay bill, FORM GST ‘EWB-01, if required. updating the details in Part B of eae Pine pict alesd this rue, the “rleoant date” shail mean the date on ; and the period of validity shall be counted from the time at which the e-way bill has been generated and each dai shall be ted as the period expiring at midnight of the day immediately following the “ate Ueaienafeud bil Explanation 2 ~ For the purposes of this rule, the expression “Over Dimensional Cargo” shall menn a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988). (i The details of the e-wony bill generated under this rule shall be made available to the- (a) supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or (o) recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter, on the common portal, and the supplier or the recipient, as the case may be, shall communicate his acceptance or rejection of the consignment covered by the e-xony bill. (12) Where the person to whont the information specified in sub-rule (11) has been made onilable does not communicate ion within seventy two hours of the his acceptance or rejectic details being made available to him on tlte common portal, or the time of delivery of goods whichever is earlier, it shall be deemed that he has accepted the said details. (13) The e-way bill generated under this rule or wider rile 138 of the Goods and Services Tax Rules of any State or Union territory shall be valid in every State and Union territory. (W) Notwithstanding anything contained in this rile, no e-way bill is required to be generated— (@) where the goods being transported are specified in Annexure; (®) where the goods are being transported by @ non-motorised conveyance; i (©) where the goods are being transported from the customs port, airport, air cargo complex and land customs station to at inland container depot or a container freight station for clearance by Customs; i jth notified under clause (d) of in respect of movement of goods within such areas as are r subrule ¢ ca of rule Tse te State or Union territory Goods and Services Tax Rules in that particular State or Union territory: : oe vniled enke, being transported, are specified in the where the goods, other thar de or Cental tax (Rate) dated the 26th Jue Schedule appended to notification No. 27 vary, Part Il, Section 3, Sub-section Se ama time; ac 7) , vd are alcoli here the goods being HANSPONT TS synit (comm Petroleum crude, high speed diese 808 or aviation turbine fuel; d) @ lic liquor for Inman consumption, ily known as petrol), natural Scanned with CamScanner SI ae ee eo 130 @ (h) @ G (k) ) ry Vipul’s™ Toxation-1V (nine, ie | tuhere the supply of goods being transported is treated as no supply under Soap ofthe Act; wheré the goods are being transported— (under customs bond from an inland container depot or a container freight sain to a customs port, airport, air cargo complex and land customs station, oF from one customs station or customs port to another customs station or customs Port, or Gi) under customs supervision or under customs seal; where the goods being transported are transit cargo from or to Nepal or Bhutan; where the goods being transported are exempt from tax under notification No. Zon. Central Tax (Rate), dated 28th June, 2017 published in the Gazette of Inti, Extraordinary, Part Il, Section 3, Sub-section (i), vide number G.S.R 679(E)datel ty 28th June, 2017 as amended from time to time and notification No. 26/2017- Centn Tax (Rate), dated the 21st September, 2017 published in the Gazette of Indi, Extraordinary, Part Il, Section 3, Sub-section (i), vide number G.S.R 1181(E) dated the 21st September, 2017 as amended from time to time; any movement of goods caused by defence formation under Ministry of defence as consignor or consignee; ‘where the consignor of goods is the Central Government, Government of any State ort local authority for transport of goods by rail; (m1) where empty cargo containers are being transported; and (x) (0) where the goods are being transported upto a distance of twenty kilometers from tie place of the business of the consignor to a weighbridge for weighment or from te weighbridge back to the place of the business of the said consignor subject to H condition that the movement of goods is accompanied by a delivery challan issued it accordance with rule 55. where empty cylinders for packing of liquefied petroleum gas are being moved fit reasons other than supply. Explanation ~ The facility of generation, cancellation, updation and assignmat f e-way bill shall be made available through SMS to the supplier, recipient a” transporter, as the case may be. ANNEXURE [See Rule 138 (14)(a)] sats Sl.No. Description of Goods @ @ 1 | Liquefied petroleum gas for supply to household and nan -doniestic exenipted cH8" (NDEC) customers 2 Kerosene oil sold under PDS 3__ | Postal baggage transported by Department of Posts 4 | Natural or cultured pearls and precious or semi-precious stones; precious el metals clad with precious metal (Chapter 71) f a Scanned with CamScanner va Bil rrr 131 §_[fewellery, goldsmiths’ and silversmiths’ wares and otler articles (Chapter 71) @ [Currency 7 _ [Used personal and household effects g_|Coral, unwworked (0508) and worked coral (9601) 9924 Analysis - Rule 138: ule 138(1) — Preparation of E-way Bill: Rule 138(1) provides that every registered person who causes movement of goods of consignment value exceeding Rs. 50,000 for supply of for reasons other than supply or due to inward supply from an unregistered person will have to furnish information nating to the said goods in Part A of the GST E-Way Bill electronically through the common portal along with all other relevant information as required on the common portal and get a unique number generated on the said portal before the commencement of movement of goods. What do you understand by E-way Bill? Eway bill is a receipt of documents issued by a carrier giving details and ‘nlormation relating to consignment of goods and the details include name of consignor, consignee, the point of origin of the consignment, its destination and route. Eway bill is an electronic document generated on the GST Portal evidencing movement of goods. Law requires the person causing the movements of goods to 'wload the information prior to the commencement of movement of goods. Advantages of E-way Bill: Eway bill needs to be uploaded on the common portal before the commencement of Movement of goods on day to day basis. This eliminates subsequent adjustments by Bparation of Lorry Receipts inspite of no movement of goods to support bogus Purchases and help increase the expenditure for income tax purpose or to inflate the Sales to show good revenue to the banks or shareholders. {created difficultly in movement of goods which are sold on cash basis ie. without nvoices and thus not being recorded in the books of accounts. 6) wt i8RO need to check the movement of goods at check post. ) lfacitates faster movement of goods. improves turnaround and time of trade. ° Causes Movement of Goods? . roy gvement f Goods can be caused by the Supplier, or the Recipient. The f) gt °f g00ds is caused by — ™PPlier: If the supplier is a registered person and undertakes to transport thé 0 Rear "ovement of goods is caused by the Supplier. the feieht Ifthe recipient arranges the transport, movement of goods is caused by ipient, Tecipier, the goods are supylied by an unregistered supplier to a registered Plent, movement of goods is caused by the Recipient. La Scanned with CamScanner | 132 wr Vipul’s™ Taxation - IV (Indirect Tax. iy Preparation of E-way Bill: Rule 138(1) provides that a registered person before the commencement of movement of goods of value of Rs. 50,000 or more will have to furnish all necessary information in Part A of E-way Bill on the common portal. Such movement of goods may be caused: (1) In relation to the Supply: Illustration 1: M/s Sandeep Ltd., manufacturer of equipments at Vasai, sold goods to M/s. Unilab Pvt. Ltd. at Vapi for Rs. 50,000. The goods are send by road and this movement is caused by supplier from Vasai to Vapi for the reason of supply. (2) For reason other than Supply: Illustration 2: Mr. Income Tax Commissioner of Mumbai is transferred to Bangalore as Chief Commissioner of Income Tax. He sends his household goods and furniture by road to Bangalore. The movement is caused for reason other than supply. (3) Due to Inward Supply from an Unregistered Person: Illustration 3: M/s Small & Co. of Latur sold goods to M/s Big & Co. of Mumbai worth Rs. 60,000. M/s Small & Co. is an unregistered person. The movement of goods is from Latur to Mumbai. For M/s Big & Co. this is inward supply from an unregistered person and supply is due to inward supply from an unregistered person. Information required in Part-A: The supplier or the recipient shall generate E-way bill on the GST common portal. The responsibility to provide information in Part A of the E-way Bill is on the supplier or the recipient. The Transporter on the authorisation received from the unregistered person may furnish information in Part-A electronically on the common portal. The information required in Part-A is as follows: (a) GSTIN of the Supplier/Recipient, (the person causing the movement), () Place of Dispatch, ' (0 GSTIN of Recipient, (d) Place of Delivery /Destination, (e) Document Number, (f) Document Date, (g) Transaction Type, (h) Value of Goods, (i) HSN Code, () Reason for Transportation, (k) Name of Transporter. 7 Part-B of the E-way Bill is to be filled by the Transporter giving the vehicle number destination of dispatch, Time, etc. Scanned with CamScanner he auhorisation received from the ¢ oo E-commerce operator or the nthe common portal, sample of E-way Bill is given in Annexure @ ©) @ @ Cy io) © O) 0 o ourier ager ANNEXUREI E-WAY BILL SYSTEM EsWay Bl Nox 22107477 8504 comm asa sconce i Geta! + ect ar ee HSN Coat 8541 -SSA (+1) ‘Reason for Transportation: Qutward~ Supply — eee Samet ron eg a= ee Feat GuisaTovo vasa 220vno1e NS Se ee “] A semcraci vans gumny saaecemnom ore” Lae eo eee Scanned with CamScanner the information in Part-A is furnished by ‘cy and a unique number will be generated 134 ror Vipul’s™ Toatn Vd y Compulsory Generation of E-way Bill: (2) Interstate transfer of goods by Principal Value is less than Rs. 50,000: Third provision of section 138(1) provides that when goods aré sent by a Pring: located in one state or union territory to a Job Worker located in any other state or tig territory, the e-way bill has to be generated either by the principal or the job work, registered, irrespective of the value of the consignment. Illustration 4: Bharat Diamonds Ltd. sends diamond worth Rs. 40,000 to M/s Mehta Diamond Polishing Co., Surat, for polishing. Advise them regarding generation of E-way bill. Solution: Bharat Diamonds Ltd. send their diamonds worth Rs. 40,000 for polishing to M/s Mehta Diamond Polishing Co., Surat, for job work. As per the provisions of Rule 138(1) when goods are transferred inter-state from the principal to the job worker, E-way bill must be prepared even if the amount of consignment is less than Rs. 50,000. (2) Interstate transfer of handicraft goods by a person exempted from obtaining registration. As per Rule 138(1), when handicraft goods are transported from one state to another by a person who is exempted from obtaining registration, E-way Bill will be generated by the said person irrespective of the value of consignment. Illustration 5: M/s X of Haryana sends handicraft goods of Rs. 25,000 to Mr. Y in Mumbai. Mr. Yis exempt from obtaining registration under GST. Advice regarding generation of E-way to Job Worker even if Consignme, bill. Solution: As per provisions of Rule 138(1) E-way Bill needs to be generated for transportation of handicraft goods one state to another even if their value is less than Rs. 50,000. Thus, here, E-way bill has to be generated as M/s X of Haryana wants to setd handicraft goods of Rs. 25,000 to Mr. Y of Mumbai, inspite of the fact that Mr. Y 8 exempt from obtaining registration. Meaning of Consignment Value: The provisions of Rule 138 are attracted based on the consignment value of 80° being transported. So the consignment value is the value: : (2) as determined in accordance with the provisions of section 15. ie. Transactio® Value, (2) ‘as declared in the invoice or the bill of supply or the delivery challan, which # issued in respect of the said consignment. ,__ iso, the consignment value includes the central tax, State tax or Union territory vr integrated tax and cess charged and shown separately but excludes the value of exe"? B0ods ifa single invoice is issued for both exempt and taxable goods.

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