9 facts you need to know about E-Way Bill -min
In case road transport, vehicle number need to be mentioned while in other cases Railway receipt or Air Consignment Note or Bill of Lading need to be produced. Registered supplier or recipient shall generate E-Way bill before or after the commencement of movements furnish the information in part B
From 1st April, 2018, e-way bill (EWB)system for inter-state transactions, above Rs 50,000 value, has become mandatory. Earlier attempt to make it mandatory from 1st February 2018 did not succeed as system faced problems due to huge volume of transactions. However, EWB for intra-state movement of goods will be implemented in staggered manner.
EWB is an electronic way bill for movement of goods which can be generated on the GSTN (common portal). The EWB rule applies to all of the registered individuals whose job involves movement of goods as consignment valuing over Rs. 50,000 needs to provide in all the relevant details in Form GST INS-01 before the dispatch of the consignment. Delivery operators need to provide vehicle number and driver information in advance which makes the monitoring of goods movement much easier and less time consuming. Some of the factors which need to be borne in mind in case of EWB are as follows:
- EWB need to be generated even in case of transportation of goods irrespective of mode of transportation. In case road transport, vehicle number need to be mentioned while in other cases Railway receipt or Air Consignment Note or Bill of Lading need to be produced. Registered supplier or recipient shall generate E-Way bill before or after the commencement of movements furnish the information in part B.
- However, EWB not to be made in case goods which attract NIL rate or if the goods transported are specified in Annexure like LPG, Kerosene, Postal Baggage, Currency, precious stones, jewellery, used house hold items, etc., or if the goods are being transported through a non-motorized conveyance.
- Further, no EWB required to be made If 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. Transportation of alcoholic liquor for human consumption, petroleum crude, HSD, petrol, natural gas and ATF does not attract this provision.
- Further, goods transported (i) under customs bond from an ICD or a CFS to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or (ii) under customs supervision or under customs seal, do not attract this provision. No EWB need to be created for transportation of goods up to a distance of 20 KM from/to the place of the business of the consignor to a weighbridge for weighment under delivery challan.
- The EWB must be cancelled electronically within 24 hours of the generation of EWB if the goods are not being transported or if the goods are not being transported as per the information in EWB. However, EWB cannot be cancelled once it has been verified in transit.
- Validity of EWB is one day in case the distance to be covered is less than 100 km and the goods to be carried is not ODC (Over Dimensional Cargo). In case of ODC and if distance to be covered is less than 20 km, validity of EWB is again one day. In case of non-ODC, for every additional 100 Km or part thereof validity period will be extended by one day. Thus, if distance to be covered in 250 km and it is non-ODC, validity of EWB will be three days. In case of ODC, for every additional 20 Km or part thereof validity period will be extended by one day.
- Relevant date means the date on which the EWB has been generated and the period of validity shall be counted from the time at which the EWB was generated and each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of EWB.
- Registered supplier or registered recipient can accept or reject the EWB within 72 hours of details being made available to him or within the time of delivery of goods, whichever is earlier.
- If physical verification done during transit at one place in the state or in any other state, no further physical verification can be carried out in the state unless specific information relating to evasion is made available subsequently. Where the goods are intercepted or detained for a period exceeding 30 minutes, the transporter may upload information in FORM GST EWB – 04.