Since its inception, GST has gone through several deferrals and relaxations, many of which were due to glitches in the GST portal. But the deferrals have also been a blessing in disguise for tax evaders, who have used these deferrals to their maximum benefits.
Now, as glitches are immunized, government has rolled out e-way bill system to track the inter-state movement of goods. Several questions must be popping up in mind of taxpayers, and we have compiled some of those to present key FAQs on e-way bill -
E-way bill will be issued by –
Transporters will generate e-way bills if consignor and consignee are unregistered. Also, they may need to update the vehicle number if the vehicle is changed before movement or in transit. For generation of e-way bills and updating, transporter needs to enroll on e-way bill system. If the transporter isn’t registered under GST, he will be allotted 15 digit unique transporter ID.
If the value of consignment to be transported is more than Rs. 50,000, e-way bill has to be issued. E-way bill will be issued –
In case of material sent for job work, or while taking goods for testing or exhibition also, e-way bill needs to be issued if value is more than Rs. 50,000.
E-way isn’t required in following cases –
If the distance between consignor/ consignee and transporter is less than 10 kms, and both the parties are within the same state, there is no need to file Part-B of e-way bill.
There are 2 parts in e-way bill – Part A & Part B. In Part A, details of consignor/ consignee and details of goods will be mentioned. Part B will contain transporter and vehicle details.
Although E-way bill cannot be deleted after it has been generated, it can be cancelled within 24 hours of its generation. E-way bill be cancelled only if –
No, details once entered cannot be edited or corrected. If there any mistakes, e-way bill needs to be cancelled.
If the distance is less than 100 kms, e-way bill will be valid for 1 day. For every additional 100 kms or part thereof, validity will increase by 1 day.
For example, if the distance is 635 kms, the validity will be 7 days. If the distance is 356 kms, validity will be 4 days.
There is no need to issue a fresh e-way bill. Actual vehicle number must be updated in EWB-01. Transporter must carry the updated e-way bill with him during the movement of goods.
No, a separate e-way bill has to be issued for each invoice. A single e-way bill can’t be issued for multiple invoices. If goods of all the invoices are going in a single vehicle, a consolidated e-way bill can be issued after separate e-way bill is issued for each invoice.
If goods are moved without filling e-way bill, 200% of GST amount of invoice will be charged as penalty.
Yes. For issuing e-way bill through messaging (sms) or android app, you need to register IMEI number of the mobile on the common portal. The registered mobile can be then used for issuing e-way bills.