| Heading | : | SOLUTION TO EVERY PROBLEM OF E-WAY BILL IN AS Q&A |
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SOLUTION TO EVERY PROBLEM OF E-WAY BILL IN AS Q&A
E-way bill stands for Electronic way bill It is usually a unique bill number generated for the movement of a specific consignment of goods. While the e-way bill was part of the original scheme of GST, it was deferred at the time GST came into existence on the 1st of July – The process and procedural aspects for movement of goods within the state, as well as across states are laid down in the e-way bill rules.
The transporter then needs to generate the e-way bill in Form GST EWB 01 on the basis of the invoice, bill of supply or the delivery challan. However, even if that does not happen, and the consignor transports any taxable goods without generating the e-way bill, he shall be liable to a penalty of INR 10,000 or tax sought to be evaded (wherever applicable) whichever is greater
The e-way bill can be cancelled electronically on the portal within 24 hours of its generation. The e-way bill cannot be cancelled if it has been verified by an officer during transit.
Yes, the details of the e-way bill will be made available for the recipient of goods only if he is registered. The recipient of goods should communicate acceptance or rejection of the consignment covered by the e-way bill within 72 hours of the details being made available.
There is no need to issue a fresh e-way bill. Actual vehicle number must be updated in EWB-01. Transporter must carry the updated e-way bill with him during the movement of goods.
No, a separate e-way bill has to be issued for each invoice. A single e-way bill can’t be issued for multiple invoices. If goods of all the invoices are going in a single vehicle, a consolidated e-way bill can be issued after separate e-way bill is issued for each invoice.
Part-A Slip is a temporary number generated after entering all the details in PART-A. This can be shared or used by transporter or yourself later to enter the PART-B and generate the E-way Bill. This will be useful, when you have prepared invoice relating to your business transaction, but don’t have the transportation details. You can enter invoice details and keep it ready for transportation, once the transportation is ready.
The person in charge of a conveyance shall carry the tax invoice or bill of supply or delivery challan, bill of entry as the case may be; and a copy of the e-way bill or the e-way bill number generated from the common portal.
The taxpayer can enter Part-A details and generate the Part-A slip. Sometimes, the taxpayer wants to move the goods himself but wants to update the Part-B later as vehicle number is not available at that point of time. E-way bill expects the user to enter transporter ID or vehicle number. If he wants to move the goods himself, he can enter his GSTIN as transporter Id and generate Part-A Slip. This indicates to the system that he is a transporter and is going to enter PartB later.
If the consigner or consignee is unregistered taxpayer and not having GSTIN, then user has to enter `URP’ [Unregistered Person] in corresponding GSTIN column.
If there is mistake, incorrect or wrong entry in the e-way bill, then it cannot be edited or corrected.
Government has mandated the generation of the eway bill of the value more than Rs. 50,000 but you can also generate the e-way bill even if the value is less than Rs. 50,000.
Yes, You can check for the e-Way Bills deleted against your GSTIN on the portal.
The validity of the e-way bill starts when first entry is made in Part-B. That is, vehicle entry is made first time in case of road transportation or first transport document number entry in case of rail/air/ship transportation, whichever is the first entry. It may be noted that validity is not re-calculated for subsequent entries in Part-B
The validity period of the EWB is calculated based on the ‘approx. distance’ entered while generating the EWB. For every 100kms one day is a validity period for EWB as per rule and for part of 100 KM one more day is added. For ex. If approx. distance is 310KMs then validity period is 3+1 days
Yes. As per the rules, e-way bill is required to be carried along with the goods at the time of transportation, if the value is more than Rs. 50,000.00. Under this circumstance, the consumer can get the e-way bill generated from the taxpayer or supplier, based on the bill or invoice issued by him. Or the consumer can enrol and log in as the citizen and generate the e-way bill.
The e-way bill once generated, cannot be edited or modified. Only Part-B can be updated to it. However, if e- way bill is generated with wrong information, it can be cancelled and generated freshly again. The cancellation is required to be done within 24 hours from the time of generation.
E-Way bill date is the date on which the e-way bill is generated. It can be different from that of the Invoice date.
Any person can verify the authenticity or the correctness of e-way bill by entering EWB No, EWB Date, Generator ID and Doc No in the search option of EWB Portal (http://ewaybill.nic.in)
If multiple invoices are issued by the supplier to the recipient, that is, for movement of goods of more than one invoice of same consignor and consignee, multiple EWBs have to be generated. That is, for each invoice, one EWB has to be generated, irrespective of same or different consignors or consignees are involved. Multiple invoices cannot be clubbed to generate one EWB. How ever after generating all these EWBs, one Consolidated EWB can be prepared for transportation purpose, if they are going in one vehicle
There is a chance that consignee or recipient may reject to take the delivery of consignment due to various reasons. Under such circumstance, the transporter can get one more e-way bill generated with the help of supplier or recipient by indicating supply as Sales Return’ and with relevant document details and return the goods to supplier as per his agreement with him.
If validity of the e-way bill expires, the goods are not supposed to be moved. However, under circumstance of ‘exceptional nature’, the generator of the e-way bill can generate another e-way bill, by entering the e-way bill number and part-B. Now, the system generates the new e-way bill with part-A information of previous e-way bill and new PartB information.
If the addresses involved in ‘Bill to’ and ‘Ship to’ in a invoice/bill belongs to one legal name/taxpayer as per GSTIN within the state, then one e-way bill has to be generated. That is, if the ‘Bill to’ is principal place of business and ‘Ship to’ is additional place of business of the GSTIN or vice versa in a invoice/bill, then one e- way bill is sufficient for the movement of goods.
If the addresses involved in ‘Bill to’ and ‘Ship to’ in a invoice/bill belongs to different legal names/taxpayers, then two eway bills have to be generated. One e-way bill for first invoice, second e-way bill is from ‘Bill to’ party to ‘Ship to’ party based on the invoice/bill of the ‘Bill to’ party. This is required to complete the cycle of transactions and taxes will change for inter-state transactions.
For example, A has issued invoice to B as ‘Bill to’ with C as ‘Ship to’. Legally, both B and C are different taxpayers. Now, A will generate one e-way bill and B will issue invoice and generate one more e-way bill. As goods are moving from A to C directly, the transporter will produce both the invoices and e-way bills to show the shortcut movement of goods
While generating e-way bill the taxpayer has a provision to enter the transporter id in the transportation details section. If he enters 15 digits transporter id provided by his transporter, the e-way bill will be assigned to that transporter. Subsequently, the transporter can log in and update the further transportation details to it.
E-Way bill is complete only when Part-B is entered. Part-B is a must for the e-way bill for movement purpose. Otherwise printout of EWB says it is invalid for movement of goods.
If the vehicle, in which goods are being transported, having e-way bill is changed, then what has to be done? The e-way bill for transportation of goods always should have the vehicle number that is physically carrying the goods. There may be requirement to change the vehicle number after generating the e-way bill or after commencement of movement of goods due to transhipment or due to breakdown of vehicle. In such cases, the transporter or generator of the e-way bill can update the changed vehicle number.
The user can update Part-B (Vehicle details) as many times as he wants for movement of goods to the destination. However, the updating should be done within the validity period
Yes, e-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill. The e-way bill can be cancelled within 24 hours from the time of generation
As per rules, the taxpayer or recipient can reject the e-way bill generated on his GSTIN by other parties. The following options are available for him to see the list of e-way bills.
He can see on the dashboard, once he logs into the system..
He will get one SMS everyday indicating the total e-way bill activities on his GSTIN.•
He can go to reject option and select date and see the e-way bills. Here, system shows the list of e-way bills. generated on his GSTIN by others.
He can go to report and see the `EWBs by other parties’..
The taxpayer has to register the EMEI numbers of the mobiles through which he wants to generate the e-way bill on the e-way bill system
Where the goods are being transported in a semi knocked down or completely knocked down condition the EWB shall be generated for each of such vehicles based on the delivery challans issued for that portion of the consignment and;
You can’t extend the validity of the EWB number if the validity is already expired i.e you can extend the validity anytime before the 4 hours of the expiry of the validity period. In such scenario, we need to extend the validity before the expiry of the same. Here, the e-way bill number will remain the same.
Enter zero in the Field of “Quantity” and ” Value” and then generate e-Way Bill
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. In the above case, the registered person will not have to upload the information in Part A of FORM GST EWB-01 for generation of e-way bill and the same shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1. Though the same is still not implemented by the
GSTN.
The information furnished in the Part-A of E-way bill shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in GSTR-1. Also, the information which can be utilized is in relation to the invoice or the Bill of entry, not the delivery challan as while filling the GSTR-1, invoice-level details needs to be furnished.
Yes, there is an option to update the LR ( Lorry receipt) number in PartB
Under such circumstance, the transporter can get one more e-way bill generated with the help of supplier or recipient by indicating supply as ‘Sales Return’ and with relevant document details and return the goods to the supplier as per his agreement with him. E-way bill will be generated against the Credit Note.
If the addresses involved in ‘Bill to’ and ‘Ship to’ in an invoice/bill belongs to one legal name/taxpayer as per GSTIN within the state, then one e-way bill has to be generated. That is if the ‘Bill to’ is the principal place of business and ‘Ship to’ is an additional place of business of the GSTIN or vice versa in an invoice/bill, then one e-way bill is sufficient for the movement of goods. If the addresses involved in ‘Bill to’ and ‘Ship to’ in an invoice/bill belongs to different legal names/taxpayers, then two e-way bills have to be generated. One e-way bill for the first invoice, the second e-way bill is from ‘Bill to’ party to ‘Ship to’ party based on the invoice/bill of the ‘Bill to’ party. This is required to complete the cycle of transactions and taxes will change for inter-state transactions.
If all the goods mentioned on an invoice can be fitted in a vehicle, then there is no requirement of generating the delivery challan separately but if some part of the goods is transferred to other vehicles then generate the delivery challan/s in respect of the goods loaded in a particular vehicle/s, on the basis of which the e-way bill/s need to be generated.
If the addresses involved in ‘Bill to’ and ‘Ship to’ in an invoice/bill belongs to different legal names/taxpayers, then two e-way bills have to be generated. One e-way bill for the first invoice and the second e-way bill is from ‘Bill to’ party to ‘Ship to’ party based on the invoice/bill of the ‘Bill to’ party. This is required to complete the cycle of transactions and taxes will change for inter-state transactions. There, the distance will be measured as per the address mentioned in the e-way bill.
As per rules, the tax payer or recipient can reject the e-way bill generated on his GSTIN by other parties. The following options are available for him to see the list of e-way bills. He can see on the dashboard, once he logs into the system. He will get one SMS everyday indicating the total e-way bill activities on his GSTIN. He can go to reject option and select date and see the e-way bills. Here, system shows the list of e-way bills generated on his GSTIN by others. He can go to report and see the ‘EWBs by other parties
Yes, e-way bill is required to be generated even in case of movement of goods within 10 km. The relaxation updating part B (vehicle details) is given only in cases of movement of goods from the place of business of consignor to the business of transporter for further movement of such goods. Therefore, in all other cases, e-way bill needs to be generated even if the distance to be covered is less than 10 km. However, if the motorized vehicle is not used for transportation of vehicle, E-way bill is not required.
In case of Import or Export Select the Sub-Type ‘Import’ or ‘Export’ whichever applicable & put the From/To Address of the Supplier/Customer in Other Territory. Make sure that the Vehicle Number is updated every time there is the change in Vehicle until the Goods reach the port.
In a Bill to & Ship to transaction, the transporter would be at the supplier’s location and it can personally collect the invoice and e way bill from the supplier. As far as invoice and e way bill of the buyer in the name of consignee (ship to Party) is concerned it should be handed over to the transporter. Now it would have a lot of practical challenges and implementation issues. A possible solution is the buyer instead of sending the original Tax invoice may obtain an Invoice Reference Number from the common portal in Form GST INV-1 and communicate the Invoice Reference Number along with E way bill number to the transporter. It will be suffice if the transporter carry Invoice and e way bill of the supplier and Invoice Reference number and e way bill number of the buyer in the name of the consignee.
Where the goods are being transported in a semi knocked down or completely knocked down condition the EWB shall be generated for each of such vehicles based on the delivery challans issued for that portion of the consignment and;
Firstly register as a tax-payer and then logout of the system. Secondly, login again and register as a transporter
If validity of the e-way bill expires, the goods are not supposed to be moved any further. However, under circumstance of ‘exceptional nature’, it can be extended by the Commissioner of the State. The procedure for the same will be notified later by the Council.
