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.