by ca maninder singh… · transit system (tdf / bahti) goods movement from other state to other...
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E-way bill process in GST
by CA Maninder Singh
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From 1st Feb
What is e-Way bill?
E-Way bill means Electronic Way Bill
It is an online form which is to be filled in case of movement of goods
It will be mandatory from 1 Feb 2018 1st April 2018
Example 1
A Ltd, Delhi makes sales to B Ltd of Mumbai
It sends goods from Delhi to Mumbai through truck operator T
In this case, Truck operator has to carry a copy of invoice + copy of E-Way bill
During the transport of Goods
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Example 2
A ltd makes Sale to B Ltd of Mumbai
A delivers goods to B in his own conveyance
In this case, also A shall carry a copy of E-way bill in this case
Example 3
A ltd makes Sale to B Ltd of Mumbai
B comes to A’s shop in Delhi and takes goods with him to Mumbai in his conveyance
In this case, B shall carry a copy of E-way bill during movement of goods
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When is E Way Bill Required?
It is required in case of
Movement of goods of More than 50000
in case of
Supply of goods (Sale of goods, branch transfer etc)
Other than Supply (Sales Return etc)
Inward Supply form Unregistered Person (Purchase from Unregistered Dealer)
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When is E-Way bill Not Required?
1. If value of goods is upto 50000
2. In case of non-motorized transport of goods
3. No E-way bill for Certain Specified Goods
notified-goods-e-way-bill-from-teachoo.com
E-way Bill on Import of Goods
E-Way bill is generated for period from Port to Customer Premises
However if Goods are transported from Port to ICD and then from ICD to customer Premises
No E way bill for first transaction, only for Second transaction
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E-way Bill on Export of Goods
E-Way bill is required to be issued from Customer Premises to Place where goods are leaving
country
This distance to be mentioned and not distance upto Foreign Country Exemption-
Export of Goods to Nepal and Bhutan has been exempted by Govt
Transport from Port, Airport or Land Custom Station to ICD (Inland Container Depot) or CFS
(Container Freight Station)
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Validity of E-Way Bill
Type of conveyance Distance Validity of EWB
Other than Over dimensional cargo
Less Than 100 Kms 1 Day
For every additional 100 Kms or part thereof additional 1 Day
For Over dimensional cargo
Less Than 20 Kms 1 Day
For every additional 20 Kms or part thereof additional 1 Day
Assume our company is based in DELHI
What is Validity of E -Way bill in following Cases
Other than over Dimensional cargo
Distance in km Location Validity
10 Delhi 1
10 Noida,UP 1
400 Lucknow,UP 4
2000
China,Exported through Kolkatta Port which is at distance of 600 km 6
For Over Dimensional cargo
Distance in km Location Validity
10 Delhi 1
10 Noida,UP 1
400 Lucknow,UP 20
2000 China,Exported through Kolkatta Port which is at distance of 600 km
30
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Note:-
Part B of e-Way Bill is not required to be filled where the distance between the consigner or consignee and
the transporter is less than 10 Kms and transport is within the same state
Who shall Generate E-way bill?
It is to be generated by
Consignor
or
Consigneee
or
Transporter
If a registered person purchases from unregistered, in this case registered person has to Generate E-way bill
What is Website for E-way bill?
1. http://ewaybill.nic.in/
2. http://164.100.80.180/ewbnat9/
Procedure to Generate E-Way bill
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1.Go to E-Way Bill website
1. http://ewaybill.nic.in/
2. Click E-Way Bill Registrations
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3. Enter GSTIN No. and Code then click Go Button
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4. Enter Details and click Send OTP then enter OTP then click Verify OTP
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5. Enter Details then click Submit Button
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6. Enter Login details then click login button
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7. Click E-way Bill
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8. Click Generate New
9. Fill all details then click button
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10. It shows E- way bill slip
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DIFFERENT SUB-TYPES OF E WAY BILLS
OUTWARD SUB-TYPES
NAME MEANING
SUPPLY NORMAL SALES LOCAL OR INTERSTATE
EXPORT EXPORT SALES BOND OR NO BOND
JOB WORK GOODS SENT OUTSIDE FACTORY FOR MANUFACTURING/WELDING/DYEING
SKD/CKD/LOTS GOODS SENT IN PARTS(COMPLETELY KNOCKED DOWN/SEMI KNOCKED DOWN)
FOR OWN USE BRANCH TRANSFER WITHIN STATE BY DELIVERY CHALLAN
LINE SALES GOODS SENT FROM ONE PRODUCTION LINE TO OTHER PRODUCTION LINE(MY ONE FACTORY TO OTHER FACTORY)
RECIEPENTS NOT KNOWN
(A CARRIES GOOD TO B SHOP DISPLAYS IT AND THEN WHEN B AGREES TO BUY IT HANDOVER GOOD TO B)
EXIBITIONS OR FAIRS GOODS SENT TO TRADE FAIR
OTHER ALL OTHERS (GOODS SENT)
INWARD SUBTYPES
NAME MEANING
SUPPLY NORMAL PURCHASE LOCAL OR INTERSTATE
IMPORT IMPORT PURCHASE
SKD/CKD/LOTS GOODS RECEIVED IN PARTS(COMPLETELY KNOCKED DOWN/SEMI KNOCKED DOWN)
JOB WORK RETURN GOODS RECEIVED OUTSIDE FACTORY FOR MANUFACTURING/WELDING/DYEING
SALE RETURN GOOD RETURN BY BUYERS
FOR OWN USE BRANCH TRANSFER WITHIN STATE BY DELIVERY CHALLAN
EXIBITIONS OR FAIRS GOODS SENT TO TRADE FAIR
OTHER ALL OTHERS (GOODS RECEIVED)
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Till 31st Jan 2018
E Way bill was applicable only in UP and procedure was different
1. Do registration at website of up commercial tax (http://comtax.up.nic.in). User ID n Password will be sent at email ID and mobile
2. Enter login detail. Go to E-way bill. Generate token number. After that go to download e-way bill and fill detail and click on preview button. E-way bill will be generated
3.
Different e-way bills have been prescribed under different circumstances as under:
Name of Firm Use For
Transit System (TDF / Bahti) Goods Movement from Other State to Other State, pass vehicle from U.P
E-Way Bill – 01 Goods Movement from other State to Uttar Pradesh
E-Way Bill – 02 Goods Movement from City to City within Uttar Pradesh
E-Way Bill – 03 E-Commerce Company within Uttar Pradesh.
All types of the above mentioned e-way bills have to be downloaded from UP GST/Commercial Tax website (http://comtax.up.nic.in).
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How to fill Transit System (TDF / Bahti)?
Answer
Go to http://comtaxup.azurewebsites.net/
Click Transit System (TDF-Bahti) then Submit
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Fill Details
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How to fill E-Way Bill – 01?
Answer
Go to http://comtaxup.azurewebsites.net/
E-Way Bill (01, 02, 03)
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Fill Details
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How to fill E-WayBill Registration For GST Goods?
Answer
Go to http://comtaxup.azurewebsites.net/
E-Waybill Registration for GST Goods
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Fill Details
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How to fill E-WayBill Registration For Non GST Goods?
Answer
Go to http://comtaxup.azurewebsites.net/
E-Waybill Registration for Non GST Goods
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Fill Details
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How to fill E-Way Bill Registration For Unregistered Dealer?
Answer
Go to http://comtaxup.azurewebsites.net/
E-Way Bill Registration for Unregistered Dealer
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Fill Details
E-WAY BILL
Concept of E-Way Bill to be introduced in Staggered Manner starting from 1 Jan 2018
There will be different dates for its launch in different states
In Whole of India, it will be launched by 1 April 2018
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About the Author
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides
courses for Practical Accounts, Taxation, GST and E-filing at teachoo.com.
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