E-way bill

• The system of e-way bill has been made effective from 01.04.2018 for inter state movement of goods. E way bill on Intra-state movement of goods shall be done in a phased manner.

• An e-way bill is valid for periods as listed below, which is based on the distance traveled by the goods. Validity is calculated from the date and time of generation of e-way bill.
• Rule 138 (10) of the Central Goods and Services Tax Rules, 2017 provides that an e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period from the relevant date, for the distance, within the country, the goods have to be transported.

• For how many days after this bill is formed, it is also determined. If the movement of a good (item) is up to 100 km, then this bill is valid (valid) for only one day. If its movement is between 100 and 300 km, then the bill will be valid for 3 days, 5 days for 300 to 500 km, 10 days for 500 to 1000 km and 15 days for a movement of more than 1000 km.

VALIDITY OF E-WAY BILL

Validity of e-way bill is calculated from the date & time of generation of e-way bill based on distance traveled by the goods and type of Conveyance i.e. Normal Cargo or Over Dimensional Cargo. Type Of Conveyance Distance Validity Of EWB Normal Cargo Upto 100 Kms 1 Day For every additional 100 Kms or Part thereof 1 Additional Day Over Dimensional Cargo Upto 20 Kms 1 Day For every additional 20 Kms or Part thereof 1 Additional Day

Intimation of Generation of E-Way Bill

1. Upon generation of the e-way bill, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the GST Website who may utilise the same for furnishing the details in Form GSTR 1.
2. The recipient shall communicate his acceptance or rejection of the consignment covered by the e-way bill within 72 hours.
3. In case the recipient does not communicate his acceptance or rejection within 72 hours of the details being made available on the GST Website, it shall be deemed that he has accepted the said details.

Situations where E-Way Bill is not required to be generated

It is not mandatory to generate e-way bill in the following circumstances:-

1. The goods are transported for a distance less than 10 km within the same state from the place of business of the transporter to the place of business of the consignee.
2. The goods are transported for a distance less than 10 km within the state from the place of business of the consignor to the place of business of the transporter for further transportation.
3. The goods are transported by a non-motorised conveyance.
4. The goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs.
5. In respect of specified goods like Jewellery, Personal and Household effects etc.
6. In respect of movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned state.

Documents and Devices to be carried by a person-in-charge of a Conveyance

The person in charge of a conveyance shall carry:-

1. The invoice or Bill of Supply or Delivery Challan,and
2. A copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner.

A registered person may obtain an Invoice Reference Number from gst.gov.in by uploading 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 30 days from the date of uploading.

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.
2. The commissioner shall get Radio Frequency Identification Device readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the device.
3. The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him in this behalf. However, in case of receipt of specific information on 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 authorised by him in this behalf.

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 EWB 03 within 24 hours of inspection and final report in Part B of Form GST EWB 03 shall be recorded within 3 days of inspection.
2. In case the physical verification of goods being transported on any conveyance has been done during transit at one place within the state, no further physical verification of the conveyance shall be carried out again unless specific information relating to evasion of tax is made available subsequently.

Other Relevant Points regarding E-Way Bill

1. In case the value of the consignment is less than Rs. 50,000 – it is not mandatory to create the e-way bill. The e-way bill may or may not be generated in this case. In case they want to generate an e-way bill, he may generate the same at his option by following the procedure mentioned above.
2. In case an e-way bill has been generated, but the goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill shall be cancelled. The cancellation can be done either electronically on the GST Website directly or through a GST Facilitation Centre within 24 hours of the generation of the e-way bill.
3. An e-way bill cannot be cancelled if it has been verified in transit.
4. In situations where the goods are sent by a principal located in 1 State or Union Territory to a Job Worker located in any other state or union territory, the eway bill shall be generated either by the principal or the job worker, if registered, irrespective of the value of the assignment.
5. If the handicraft goods are transported from 1 State or Union Territory to another State or Union Territory by a person who has been exempted from the requirement of obtaining GST 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.