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E-Way Bills for Imports and Exports

E-Way Bills for Imports and Exports

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 –

Import Process

E-Way Bill for Imports and Exports

  • When goods reach the seaport or airport, the import is said to be completed. Goods remain under the custody of the Customs Department until the importer pays the custom duty.
  • From the port/ airport, goods are moved to inland container depot. For this movement, there is no requirement of issuing the e-way bill.
  • At the Inland Container Depot (ICD), the importer files the Bill of Entry and pays the import duty. After this, the goods are cleared for home consumption.
  • If the importer moves the goods from the Inland Container Depot to the factory or any other place of business, he has to generate the e-way bill.
  • If the goods are moved from the Inland Container Depot to the bonded warehouse, there is no requirement of issuing the e-way bill. However, when goods are moved from the bonded warehouse to the factory of any other place of business at a future date, the e-way bill has to be issued.

 

Export Process

  • Goods are moved from the place of business or warehouse of the exporter to Inland Container Depot (ICD) or Customs Freight Station (CFS). For the movement, an e-way bill has to be issued.
  • After filing the shipping bill, goods are moved from ICD or CFS to the port or airport. E-way is not required to be issued for this movement.

What details shall be furnished in an E-Way Bill?

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.

How to compute validity and distance for E-Way Bill?

The validity of e-way bill is based on the distance of transportation of goods which is as follows –

[table id=30 /]

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.