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E-Way Bill under GST

The Central Government vide Notification No. 74/2017 dated 29th Dec, 2017 has notified 1st day of February, 2018 as the date from which the provisions of E-way bill system shall come into force.

According to CA Sanjay Kumar Agrawal, Senior Partner DSRV and Co LLP, Chartered Accountants, following decisions were taken by the GST council in the 24th GST Council Meeting for implementation of nationwide e-way bill system :

16th January, 2018 – 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.

1st February, 2018 – 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.

1st June, 2018 – 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 own timings for implementation of e-way Bill for intra-State movement of goods on any date before 1st June, 2018. Uniform System of e-way Bill for inter-State as well as intrastate Movement will be implemented across the country by 1st June, 2018.

Data Requirement

The data required for generating e-way bill is very simple and limited. The supplier or recipient or even the transporter, where permitted, would be in a position to submit the information on the common portal.

Part A of Form GST EWB-01

◘ identity of the parties
◘ identity of the goods with value
◘ identity of the place of delivery (not place of supply)
◘ identity of occasion for transportation
◘ identity of document for transportation

Part B of Form GST EWB-01

◘ identity of vehicle

Excluded Goods

Rule 138 lists goods and circumstances of movement, in respect of which requirement to generate e-way bill is excluded, namely:

◘ goods listed in Annexure comprising of 154 entries in respect of which any movement of goods within the State or outside the State can be freely undertaken without the requirement of generating e-way bill;
goods being transported through non-motorized conveyance also do not require e-way bill;
◘ goods being transported from port, airport, air cargo complex and land custom station to an inland container depot or a container freight station for customs clearance
◘ any other goods that may be notified by the respective State as being eligible for such exclusion from the requirement of e-way bill.

Duration of E-Way Bill

S.No. Distance Validity Period
1 Upto 100 km One day
2 For every 100 km or part thereof thereafter One additional day

Who can generate E-Way Bill

Movement of Goods Value Limit E-Way Bill
Outward Supply More than 50,000 By any person (S,R,T)
Any other outward movement More than 50,000 By any person (S,R,T)
Inward supply from un-registered supplier, if recipient(registered) is known at the time of commencement of movement of goods More than 50,000 By Registered Recipient
Inward supply from un-registered supplier, if recipient is not known No Limit Un-Registered Supplier or Transporter
Inputs or capital goods sent by principal to job worker outside the state No Limit By Principal only
Handicrafts transported from one State to another No Limit Handicrafts Supplier
All movement Less than 50,000 Option to generate by Registered supplier or transporter
All movement from consignor to transporter or from transporter to consignee within State distance less than 10 km No Limit Part B of Form EWB-01 not required

Steps Involved

Activity Responsibility Result Obtained
Submit Part A Supplier or Recipient Get EBN-unique e-way bill number
Submit Part B Transporter Get GST EWB-01
Submit Part A Transporter(where supplier is unregistered) Get GST EWB-01
Update Part B Transporter(change of vehicle) Get GST EWB-01
Update e-way bill number Transporter(multiple consignments in one vehicle) Get GST EWB-02

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