E-Way Bill
E-Way Bill is an electronic way bill for enabling movement of goods which can be generated on
the Government E-Way Bill Portal, a web based solution has been designed and developed by National Informatics Centre and it is being rolled out for the use of taxpayers and transporters.
and now it is in trail run. It will be implemented on any future date to be announced.The following 13 States/UT are implementing E-Way Bills for Intra-State movement of Goods with effect from 1st February 2018.
Andhra Pradesh,
Arunachal Pradesh,
Bihar, Haryana,
Jharkhand,
Karnataka,
Kerala,
Puducherry(UT),
Sikkim,
Tamil Nadu,
Telangana,
Uttar Pradesh and
Uttarakhan.
*E-Way Bill is mandatory for inter-state movement of goods and intra-state movement of goods beyond 10 km. The threshold limit of invoice value is Rs. 50,000/- for applicability of E – Way bill provisions in case of Inter – State movement of goods and for Intra-State (within the state), E - Way bill provisions will be applicable for movement of Goods beyond 10 km and the invoice value of Rs. 50,000/- above. Hence, if invoice value is less than Rs. 50,000/- , E-WAY Bill is not required to be generated. Similarly, if the distance of transport is less than 10 km for IntraState (within the state) movement, E-WAY Bill is not required to be generated. E-way Bill has to be generated before the Commencement of the movement of goods.
*Upon generation of the e-Way 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.
*The person in charge of a conveyance shall carry — (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-Way Bill or the e-Way Bill number.
*main objective of this is to prevent tax evasion and easy movement of goods across india and easy tracking of goods with e-Way Bill number.
*Parties involved in the e-Way Bill:
Suppliers – Generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name, if it does not belong to him/her.
Recipients - Generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name, if it does not belong to him/her.
Transporters - Generate the e-Way Bills, consolidated e-Way Bills and update the vehicle numbers for the e-Way Bills assigned to him for transportation by the taxpayers.
Department Officers – Verify the e-Way Bills and consignments carried with the e-Way Bills.
Benifits :
*The traders need not visit tax offices to collect and submit the Way Bill forms as used to be done in VAT regimes in some states.
*Easy verification,
*Generation of GSTR-1 returns – GSTR-1 return of the supplier is auto prepared, hence he need not have to upload the same.
Exceptions to e-way bill requirement
No e-way bill is required to be generated in the followingcases
a) Transport of goods as specified in Annexure to Rule
138 of the CGST Rules, 2017
b) goods being transported by a non-motorised
conveyance;
c) goods 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;
d) in respect of movement of goods within such areas as
are notified under rule 138(14) (d) of the SGST Rules,
2017 of the concerned State; and
e) Consignment value less than Rs. 50,000/-
*A taxable person
who transports any taxable goods without the cover of specified documents (e-way bill is one of the specified documents) shall be liable to a penalty of Rs.10,000/- or tax sought to be evaded (wherever applicable) whichever is greater. all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure.
2 Comments
E-Way Bill
The following 13 States/UT are implementing E-Way Bills for Intra-State movement of Goods with effect from 1st February 2018.
Andhra Pradesh,
Arunachal Pradesh,
Bihar, Haryana,
Jharkhand,
Karnataka,
Kerala,
Puducherry(UT),
Sikkim,
Tamil Nadu,
Telangana,
Uttar Pradesh and
Uttarakhan.
*E-Way Bill is mandatory for inter-state movement of goods and intra-state movement of goods beyond 10 km. The threshold limit of invoice value is Rs. 50,000/- for applicability of E – Way bill provisions in case of Inter – State movement of goods and for Intra-State (within the state), E - Way bill provisions will be applicable for movement of Goods beyond 10 km and the invoice value of Rs. 50,000/- above. Hence, if invoice value is less than Rs. 50,000/- , E-WAY Bill is not required to be generated. Similarly, if the distance of transport is less than 10 km for IntraState (within the state) movement, E-WAY Bill is not required to be generated. E-way Bill has to be generated before the Commencement of the movement of goods.
*Upon generation of the e-Way 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.
*The person in charge of a conveyance shall carry — (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-Way Bill or the e-Way Bill number.
*main objective of this is to prevent tax evasion and easy movement of goods across india and easy tracking of goods with e-Way Bill number.
*Parties involved in the e-Way Bill:
Suppliers – Generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name, if it does not belong to him/her.
Recipients - Generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name, if it does not belong to him/her.
Transporters - Generate the e-Way Bills, consolidated e-Way Bills and update the vehicle numbers for the e-Way Bills assigned to him for transportation by the taxpayers.
Department Officers – Verify the e-Way Bills and consignments carried with the e-Way Bills.
Benifits :
*The traders need not visit tax offices to collect and submit the Way Bill forms as used to be done in VAT regimes in some states.
*Easy verification,
*Generation of GSTR-1 returns – GSTR-1 return of the supplier is auto prepared, hence he need not have to upload the same.
Exceptions to e-way bill requirement
No e-way bill is required to be generated in the followingcases
a) Transport of goods as specified in Annexure to Rule
138 of the CGST Rules, 2017
b) goods being transported by a non-motorised
conveyance;
c) goods 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;
d) in respect of movement of goods within such areas as
are notified under rule 138(14) (d) of the SGST Rules,
2017 of the concerned State; and
e) Consignment value less than Rs. 50,000/-
E-Way Bill
The following 13 States/UT are implementing E-Way Bills for Intra-State movement of Goods with effect from 1st February 2018.
Andhra Pradesh,
Arunachal Pradesh,
Bihar, Haryana,
Jharkhand,
Karnataka,
Kerala,
Puducherry(UT),
Sikkim,
Tamil Nadu,
Telangana,
Uttar Pradesh and
Uttarakhan.
*E-Way Bill is mandatory for inter-state movement of goods and intra-state movement of goods beyond 10 km. The threshold limit of invoice value is Rs. 50,000/- for applicability of E – Way bill provisions in case of Inter – State movement of goods and for Intra-State (within the state), E - Way bill provisions will be applicable for movement of Goods beyond 10 km and the invoice value of Rs. 50,000/- above. Hence, if invoice value is less than Rs. 50,000/- , E-WAY Bill is not required to be generated. Similarly, if the distance of transport is less than 10 km for IntraState (within the state) movement, E-WAY Bill is not required to be generated. E-way Bill has to be generated before the Commencement of the movement of goods.
*Upon generation of the e-Way 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.
*The person in charge of a conveyance shall carry — (a) the invoice or bill of supply or delivery challan, as the case may be; and (b) a copy of the e-Way Bill or the e-Way Bill number.
*main objective of this is to prevent tax evasion and easy movement of goods across india and easy tracking of goods with e-Way Bill number.
*Parties involved in the e-Way Bill:
Suppliers – Generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name, if it does not belong to him/her.
Recipients - Generate the e-Way Bills and reject the e-Way Bills generated by other party against his/her name, if it does not belong to him/her.
Transporters - Generate the e-Way Bills, consolidated e-Way Bills and update the vehicle numbers for the e-Way Bills assigned to him for transportation by the taxpayers.
Department Officers – Verify the e-Way Bills and consignments carried with the e-Way Bills.
Benifits :
*The traders need not visit tax offices to collect and submit the Way Bill forms as used to be done in VAT regimes in some states.
*Easy verification,
*Generation of GSTR-1 returns – GSTR-1 return of the supplier is auto prepared, hence he need not have to upload the same.
Exceptions to e-way bill requirement
No e-way bill is required to be generated in the followingcases
a) Transport of goods as specified in Annexure to Rule
138 of the CGST Rules, 2017
b) goods being transported by a non-motorised
conveyance;
c) goods 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;
d) in respect of movement of goods within such areas as
are notified under rule 138(14) (d) of the SGST Rules,
2017 of the concerned State; and
e) Consignment value less than Rs. 50,000/-