Key FAQs on E-Way Bill Under GST
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 –
Who will issue e-way bill?
E-way bill will be issued by –
- Registered Supplier
- Registered Receiver
- Transporter, if both the supplier and the receiver are unregistered
How to register on e-way bill system?
Does a transporter need to enroll on e-way bill system?
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.
When e-way bill needs to be issued?
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 supply of goods,
- In case of reasons other than supply (return of goods),
- Receiving supplies from unregistered persons
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.
When is e-way bill not required?
E-way isn’t required in following cases –
- Goods are moved in non-motor vehicle, or
- Goods are transported from port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by customs.
- Notified goods are transported
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.
What documents needs to be provided to transporter?
- Tax invoice or bill of supply or delivery challan
- E-way bill copy
How many parts does an e-way bill consist of?
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.
Can e-way bill be cancelled or deleted?
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 –
- Goods are not transported, or
- Goods are transported, but details mentioned in e-way bill are different from actual details of goods.
Can e-way bill be edited or corrected?
No, details once entered cannot be edited or corrected. If there any mistakes, e-way bill needs to be cancelled.
What is the validity of issued e-way bill?
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.
Do I need to re-issue e-way bill if the vehicle changes before actual transportation or during transit?
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.
Can a single e-way bill be issued for multiple invoices of a single consignor and consignee?
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.
Is there a penalty for non-filing of e-way bill?
If goods are moved without filling e-way bill, 200% of GST amount of invoice will be charged as penalty.
Can I issue e-way bill on my mobile phone?
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.