With the roll out of GST, the taxpayers have shown much eagerness about the mechanism through which the movement of the goods would take place in the new GST ambit. The government has come out with the concept of e-way bill which shall form the basis document for the movement of goods in India. The government has already notified the e-way bill along with the list of items upon which the applicability of e-way bill would not be there. This list contains various items such as vegetables, fruits, food grains, meat, bread, curd, books, jewelry, currency, Indian flag, stamp papers, earthen pots, kajal etc. Although the date of implementation of e-way bill is yet to be notified however, the government had already expressed its intention to apply the said e-way bill on movement of goods from October 1st of 2017.
1. Understanding the concept of e-way bill
In pre GST scenario, the supply i.e., movement of goods could not be made without obtaining the ‘way bills’ from the then VAT or Sales Tax Authorities. A waybill used to be a physical document that allowed movement of goods in pre GST. The compliance around waybills had caused restricted and systematic movement of goods across states. Under GST, the waybill is replaced by an e-way bill. As the name says it all, it is a document that has to be generated electronically only.
These will provide the framework for the transport of goods under the Goods and Services Tax (GST) regime.
E-way bill is an electronic way bill for movement of goods which can be generated on the GSTN. A movement of goods cannot be made by a registered person without an e-way bill if the value of such goods exceeds rupees fifty thousand (INR 50,000/-). It is proposed as a permit in electronic format that will have details of the goods being transported, transporter transporting such goods, purchaser purchasing such goods and supplier supplying such goods.
2. E-Way Bill Relevant Forms
3. Validity for E-Way Bill
4. How to generate an E-Way Bill?
Currently the e-way bill generation is in effect in the state of Uttar Pradesh, therefore, we shall discuss how an e-way bill would be generated in U.P.
Guidance to generate an e-way bill in Uttar Pradesh
On contrary to the center’s decision, UP government had implemented its own e-way bill on the taxable items coming from outside. The state has come up with different rules and regulations on goods amounting above 50000 entering the state. In this regard the UP has three different e-way bills. All the e-way bills and information, is available on website of UP commercial tax
- Register yourself on the commercial tax site of UP (http://comtax.up.nic.in).
- You will get username and password on registered mobile number and email ID.
- Login with login ID and password on the commercial site.
- Go to e-way bill option and click on generate token number.
5. Who Can Generate E-Way Bill?
Both registered person and receiver of supply can generate e-way bill. In case of transportation of goods by own conveyance or hired one FORM GST INS-1 after furnishing Part B of FORM GST INS-1.
6. Generation of Unique EBN
In case consignor and consignee have not generated e-way bill as mentioned earlier, even the transporter can generate the E-Way Bill on basis of information furnished by registered person in Part B of FORM GST INS-1. After generation of E-Way bill, a unique e-way bill number (EBN) will be made available.
7. Voluntary Generation of E-way Bill
E-Way Bill may be generated by the registered person or transporter even if Value of Consignment is less than ₹ 50,000 on voluntary basis.
8. Acceptance of E-Way Bill by Recipient of Goods
- The details of e-way bill generated shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill.
- If the recipient does not communicate his acceptance or rejection within seventy two hours (72 Hrs) of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.
- The e-way bill generated under this rule or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every State and Union territory.
9. Cancellation of E-Way Bill
Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill.
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.
10. Exemption from Generating E-Way Bill
- Where the goods being transported are declared in Annexure in specified format;
- Where the goods are being transported by a non-motorized conveyance;
- Where 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.
Disclaimer: The author or publisher does not intend to express any legal opinion or consultancy of any manner through the medium of this article. This is intended to educate people on the e-way bill concept covering the updated issues regarding the subject till date.