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Presentation on E Way Bill

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Background

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• In the 24th Meeting of GST Council held through video conference under the chairmanship of the Union Minister of Finance and Corporate Affairs, Shri Arun Jaitley, it was decided to start National e-way bill w.e.f. the states were authorized to continue their own separate e-way bill system 01.02.2018.

• Vide Notification No. 11/2018- Central Tax; government has extended

the trial phase for generation of e-way bill both for intra-state and inter-state movement of goods. It shall be made compulsory from the date to be announced.

• The group of minister (GoM) formed to oversee the implementation of the Good and Services Tax (GST) has recommended implementation of e-way bill for inter-state movement of goods from April 1 this year. Final decision on the date would be taken by GST Council which is meeting on 10 March.

E Way Bill Rules (Chapter- XVI)

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• Information to be furnished prior to commencement of movement of goods and generation of e-way bill Rule 138

• Documents and devices to be carried by a person-in-charge of conveyance Rule 138A

• Verification of documents and conveyances Rule 138 B

• Inspection and verification of goods Rule 138 C

Rule 138 D • Facility for uploading information regarding detention of vehicle

E Way Bill

E-Way Bill is an electronic way bill for movement of goods which can be generated on the e-Way Bill Portal.

E-way bill is a mechanism to ensure that goods being transported comply with the GST Law and is an effective tool to track movement of goods and check tax evasion.

E Way bill is required for movement of goods of value in excess of Rs. 50,000. Such movement can be for any purpose including but not limited to sale, repair, consignment, on approval supply etc.

Purpose of E Way Bill E Way Bill

Exceptions to general rule Requirement of E Way Bill

E Way bill

1. Inter-state movement of goods by the Principal to the Job Worker.

2. Inter-state transport of Handicraft goods by a dealer exempted from GST registration.

Requirement of E Way Bill

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Sale of

Services

No E-Way Bill

Goods

Up to 50,000

> 50,000

No E-Way Bill E-Way Bill Required

When should E-Way Bill be Issued?

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1.

• In Relation to Supply (Sale, sales return, purchase, purchases return, stock transfer, import, export)

2.

• For reason other than supply (Stock transfer, Sale on approval basis, goods sent on job work, Exhibition/fairs, own use)

3. • Inward Supply from an unregistered person

E Way bill will be generated when there is a movement of goods of value more than Rs. 50,000 under following circumstances:

Who to generate E Way Bill

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E Way bill is required to be issued by registered person causing movement of goods.

• Where the movement is caused by registered person as consignor.

Consignor

• Where the movement is caused by registered person as consignee.

Consignee

• Where the goods are supplies by unregistered person as consignor to a registered recipient.

Consignee

Where consignor or consignee has not generated EWB-01 & consignment value of goods > Rs. 50,000 then REGISTERED TRANSPORTER shall generate EWB-01.

Consignor & Consignee- Causing Movement of Goods

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A

Consignor

B

Consignee

Conveyance

Terms of Contract Person Causing Movement of goods

Person responsible to generate E Way Bill

Ex-Works Consignee (i.e., B) Consignee (i.e., B)

FOR (Freight on Road) Consignor (i.e., A) Consignor (i.e., A)

E Way Bill- Bill to Ship to Model

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A Consignor B

Consignee

C Delivery

Bill to

First Supply

Bill to

Second Supply

As per FAQs:

• If B & C belong to different legal name/taxpayer : 2 Invoices and 2 E Way Bills

Goods under single invoice moved in multiple vehicles

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A

Consignor

B

Consignee

Conveyance

Vehicle 1: Component A

Vehicle 2: Component B

Vehicle 3: Component C

Vehicle 4: Component D

Vehicle 5: Component E

1 Invoice : Plant & Machinery

As per FAQs:

• Goods being transported in a SKD or CKD condition : Multiple EWBs shall be generated for each such vehicles based on the delivery challans issued for that portion of the consignment.

Open Queries:

• Consignment Value as per Invoice or bill of entry ??

• Where imported goods are directly sent for Job Work or to Customer, How to generate E-Way Bill??

Import of Goods

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Exporter in China

Port

Airport

Air cargo Complex

ICD/CFS

E-Way Bill

E-Way Bill

Importer

Export of Goods

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Exporter to China

Port

Airport

Air cargo Complex

ICD/CFS

E-Way Bill

Exporter

Mode of Transportation for E Way Bill

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Whether hired or self owned

Whether hired or self owned

E Way Bill required, in case of following mode of transportation:

E Way Bill not required, in case of following mode of transportation:

Handcart

Rickshaw

Animal Cart

Parts of Form GST EWB-01

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• GSTIN of Suppliers & Recipient (URP, if unregistered)

• Place of Delivery (PIN Code of Place of Delivery)

• Document No. (Tax Invoice, Bill of Supply & Delivery Challan etc.)

• Document Date

• Value of Goods (Including Tax & Cess)

• HSN Wise Summary (if aggregate turnover up to 5 crores; 2 digits & for more than 5 crores; 4 digits).

• Reason for Transportation (select from dropdown menu).

• Transport Document Number (GRN, Railway Receipt, Air Way Bill etc.).

• Vehicle No. for road

Part B Part A

Forms & Validity of E Way Bill

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Forms Description

Form GST EWB-01 E Way Bill Form

Form GST EWB-02 Consolidated e-way bill form to be generated by transporter

Form GST EWB-03 Inspection report to be filled up by proper officer

Form GST EWB-04 Form to upload details by transporter, if vehicle detained for more than 30 minutes

Forms under E Way Bill:

Validity of E Way Bill:

Distance Validity Period

Less than 100 Kms 1 Day

For every additional 100 Kms or part thereof

Additional 1 Day

• An e-way bill is valid for periods as listed above, which is based on the distance travelled by the goods. • Period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be

counted as twenty four hours.

Possible Scenario’s for E Way Bill Creation

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Supplier Transporter Recipient

Category

Mode of Transport By Road

EWB-01 Part B EWB-01 Part A

Registered Person making movement of goods

Registered Transporter

Category


Registered Person making movement of goods

Enrolled Transporter

Category

Mode of Transport By Air/Train/Vessel Supplier Supplier

Category

Mode of Transport By Hired or Owned Vehicle Supplier Supplier

Both for Interstate and Intrastate transactions R stands for Registered U stands for Unregistered

Possible Scenario’s for E Way Bill Creation

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Supplier Transporter Recipient

Category


EWB-01 Part B EWB-01 Part A

Registered Person Transporter

Category

Mode of Transport By Road Registered Person Enrolled Transporter

Category

Mode of Transport By Air/Train/Vessel Registered Person Registered Person

For Intrastate transactions R stands for Registered U stands for Unregistered

Where supplier of goods and recipient both are unregistered then creation of E Way bill is optional.

Documents required to generate E Way Bill

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Invoice/ Bill of Supply/ Delivery Challan for consignment of goods

Transporter ID : Transport by road through transporter

Vehicle number : Transport by road through owned / hired

vehicle

Transport document number, date of document :

Transport by Rail / Air / Vessel

Documents required to carry during transit

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The invoice or bill of supply or delivery challan, as the case may be

A copy of the e-way bill or the EBN

EBN mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance

Exemption from generation of E Way Bill

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• 8 notified goods in Annexure to rule 138 like LPG, Postal Baggage, Jewellery, Currency, Used personal and household effects etc.

• Where goods are transported in a non-motorized vehicle. • Movement of goods from Port/Airport/Air Cargo Complex/Land Custom Station to ICD/ Container Freight Station (for

clearance by customs). • Specified goods to be notified. • Exempted goods other than de-oiled cake. • Alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit, natural gas, aviation

turbine fuel. • Supply of goods falling under Schedule III of CGST Act, 2017 (i.e., Sale of Land).

Movement to and from transporter’s premises, where distance is less than 10 Kms within the state then only Part A of Form GST EWB-01 to be furnished.

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Step by Step guide to generate E-Way Bill

Step by step guide to generate E Way Bill

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Step 1: Visit the URL http://164.100.80.111/ewbnat5/Login.aspx or Ewaybill.nic.in or ewaybill.gst.gov.in

Step 2: Do the e-way Bill Registration by filling the e-way Bill Registration form

http://164.100.80.111/ewbnat5/Login.aspx

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Step 3: After putting the GSTIN in the Registration form, this information will get automatically fetched from the GSTIN Server with the option to change the Information

Step 4: OTP will be sent to the Registered Mobile No.


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Step 5: After verifying by OTP, Tab to create User id and Password will reflect on the page, you can create User Name and password as per your Choice.

Step 6: Login with the User id created


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Step 7: After Login, Dashboard will open

Step 8: Click on ‘Generate new’ under ‘E-waybill’ option appearing on the left-hand side of the dashboard.


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Step 9: Fill the required Information as appearing on the screen:

1. Transaction Type: Select ‘Outward’ if you are a supplier of consignment Select ‘Inward’ if you are a recipient of consignment.

2. Sub-type: Select the relevant sub-type applicable to you:

If transaction type selected is inward, above subtypes appear:

If transaction type selected is outward, above subtypes appear:


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3. Document type: Select either of Invoice / Bill/ Challan/ credit note/ Bill of entry or others if not listed. 4. Document No. : Enter the document/invoice number 5. Document Date: Select the date of Invoice or Challan or Document.

Note: The system will not allow the user to enter the future date.


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6. From/ To: Depending on whether you are a supplier or a recipient, enter the ‘to’ / ‘from’ section details. From/To ….

Note: If the supplier/client is unregistered, then mention ‘URP’ in the field GSTIN, indicating that the supplier/client is an ‘Unregistered Person’.


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For Direct Import Pin code to be entered as 999999

For Direct Export Pin code to be entered as 999999

7. Item Details: Add the details of the consignment (HSN code-wise) in this section: Product name, Description, HSN Code, Quantity, Unit, Value/Taxable value, Tax rates of CGST and SGST or

IGST (in %), Tax rate of Cess, if any charged (in %)


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8. Transporter details: The mode of transport (Road/rail/ship/air) and the approximate distance covered (in KM) needs to be compulsorily mentioned in this part. Apart from above, either of the details can be mentioned: Transporter name, transporter ID, transporter Doc. No. & Date. OR Vehicle number in which consignment is being transported.


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8. Transporter details: The mode of transport (Road/rail/ship/air) and the approximate distance covered (in KM) needs to be compulsorily mentioned in this part. Apart from above, either of the details can be mentioned: Transporter name, transporter ID, transporter Doc. No. & Date. OR Vehicle number in which consignment is being transported.

Approximate distance shall mean the distance between consignor and consignee Place


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Transporter details should be filed in properly as prescribed.

Step 9: Click on ‘Submit’ The system validates data entered and throws up an error if any. Otherwise, your request is processed and the e-way bill in Form EWB-01 form with a unique 12 digit number is generated. The e-way bill generated will look like this:


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You can print the E-way Bill generated from the dashboard anytime as follows:

Enter the e-way Bill No. and Click on GO


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Also the E-way Bill once generated can be cancelled

Sub-users can also be created by using the User-management Tab:


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On Clicking on the Create Sub-User, OTP shall be sent to the Registered Mobile No. and Registered e-mail id.

After verifying by OTP, the Portal will ask for the requisite details as follows:


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You can create User for a particular Office or all Offices from this Section

You can define the role of the Sub-users and then proceed to submit

After Submitting, Password will be sent to the Sub-user E-mail ID and Mobile No. used while Registration. Note: User ID Format shall be Main User id with the Suffix User id. Let suppose Main user id is ASCCONSULTING and Suffix User id used during Sub-user creation is 1234, Sub-user id would be ASCCONSULTING#1234.


Thank You

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For any further information please contact: Himanshu Vikal Email Id: [email protected] Phone No.: +919718520697