Salient Features of E-Way Bills
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Recently, the Central Government has issued a notification no 27/2017 dated 30.08.2017 wherein it has brought Rule 138 for E-way bills in public domain. The salient features of E-Way Bills notification are as under:-
1. Government shall separately notify & appoint applicable dates for its implementation and all its probability, it may be 1st October, 2017.
2. E-way bill (Form GST-EWB-01) will be generated online in case of movement of goods consignment exceeding value Rs..50,000/- for following purposes:-
a) For supply of goods; or
b) For reasons other than supply of goods; or
c) Due to inward supply from an unregistered person.
3. Obligation is cast on the supplier, recipient and transporter to ensure generation of bill in applicable cases and has to be generated before the commencement of goods’ movement.
4. This bill is not applicable in cases where movement of goods is not beyond 10 KMs:-
a) from the place of business of consignor to place of transporter; or
b) from place of business of transporter for further transportations to the place of consignee.
5. It appears that E-way Bill is required for all movements of goods whether within State or Inter State.
6. A unique e-way bill number will be generated on GST Portal for further references.
7. These bills details may be used in Monthly return of GSTR-1.
8. An e-way bill may be cancelled on portal within 24 hours of its generation.
9. An e way bill will valid for following duration
a) Upto 100 Km : One Day
b) For every 100 km or part thereof thereafter : One additional day
10. In following cases, requirement of generating e-way bill is dispensed with when the goods being transported are :-
(a) Listed in Annexure to Rule 138;
(b) moved through a non-motorised conveyance;
(c) moved 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;
(d) moved within notified area with in a state.
11. Option to transport multiple consignments in one conveyance is allowed through Form GST-EWB-02
12. Registered recipient has to communicate his acceptance or rejection confirmation online within 72 hours of receiving the online E-way bill information. If he fails to do so, it will be deemed as accepted.
13. The person in charge of conveyance shall carry an invoice/ bill of supply/ delivery challan and a copy of E-way Bill.
14. Following type of forms are prescribed under the Rules:-
a) Form- GST-EWB-01 : E-Way Bill Form
b) Form- GST-EWB-02 : Consolidated E-Way Bill Form
c) Form- GST-EWB-01 : Inspection Report
d) Form- GST-EWB-01 : Form to upload details of transporter, if vehicle detained for more than 30 minutes
This article is posted to create general awareness about the recent amendments brought by the Central Government in relation to goods. In case of any query,he may be contacted at sanjay@spjca.in
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