Are e-way bills required to be issued for imports and exports as well?
Since imports and exports have been considered as inter-state supplies under the GST act, the e-way bill is required to be issued for these transactions as well. For imports, the e-way bill will be generated by the importer. The exporter is liable to generate the e-way bill for export supplies.
Before we delve into the steps for generating e-way bills, let’s understand how the processes take place or is e way bill required for export and what is export e way bill pin code
Field in E-way bill | Data to be filled for Import | Data to be filled for Export |
---|---|---|
Transaction Type | Inward | Outward |
Sub Type | Import | Export |
Document Type | Bill of Entry | Tax Invoice for the goods to be exported |
Document No | Bill of Entry Number | Tax Invoice Number |
Bill From | Importer’s Name, | Importer’s Name, |
GSTIN – “URP” | GSTIN – “URP” | |
Dispatch From | PIN Code – 999999 | Address from where the exporter moves goods |
Place – Outside Country | ||
Bill To | Importers’ details (Name, GSTIN, etc.) | Exporter’s Name, |
GSTIN – “URP” | ||
Ship To | Address of the importers’ place of business/ bonded warehouse | PIN Code – 999999 |
Place – Outside Country | ||
Item Details | HSN Code of goods imported and the value of goods | HSN Code of goods exported and the value of goods |
Transporter Details | Vehicle details, transporter ID etc. | Vehicle details, transporter ID etc. |
The validity of e-way bill is based on the distance of transportation of goods which is as follows –
In the case of imports, the distance will be calculated from the ICD or CFS to the place of business (factory etc.). For exports, the distance will be calculated from the place of business or the warehouse to the ICD or CFS. Based on the distance, the validity will be computed.