Contents PAGE
1 E-WAY BILL FOR TRANSPORT OF GOODS 1.1
Background of e-way bill provisions 1.1-1
1.1-2
Position in respect of applicability of e-way bill provisions for movement of goods within the State
5
Relaxations given by some State Governments in respect of e-way bills
8
1.1-3
Common portal to upload details of e-way bills
10
1.1-4
Register or enroll on the portal before you start using the EWB portal
11
Amendments made in registration on GSTIN Common portal do not get automatically amended in e-way bill portal
12
New tool for bulk generation of e-way bills w.e.f. 1-10-2018
13
1.1-5
1.1-6 1.2
1
13
Generation of e-way bill 1.2-1
Who is required to generate Part A of GST EWB-01
13
1.2-2
Generation of unique number
15
1.2-3
E-way bill to be generated for inter-State supply if aggregate value in conveyance exceeds Rs. 50,000 Provision not effective from 1-4-2018
15
E-way bill even if value of consignment is below Rs. 50,000 in certain cases
17
Option to generate e-way bill even if value less than Rs. 50,000
17
1.2-4 1.2-5
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1.2-6
Value of consignment in Part A to be inclusive of tax
17
1.2-7
Contents of Part A of e-way bill Form GST EWB-01
18
1.2-8
Display of only relevant document names in “Document Type” dropdown list based on the selected Transaction “Sub-Type”
19
Auto-population of State name based on the entered PIN code
21
1.2-9
1.3
1.2-10 Auto-population of Standard rates for tax
21
1.2-11 Additional fields for entering the invoice amount have been introduced w.e.f. 1-10-2018
22
1.2-12 Alert if total invoice value greater or lower than total of taxable value plus taxes plus charges
22
1.2-13 Alerting the generator of the EWB through SMS and pop-up, in case the total invoice value is more than Rs. 10 Crores
23
1.2-14 Transporter ID is made compulsory for generating Part A slip
23
1.2-15 Generation of ‘PART A Slip’ when supplier wants to transport goods himself
23
1.2-16 Multi-Vehicle option
24
1.2-17 Meaning of ‘line sale’
24
1.2-18 Assignment of Part A of e-way bill by one transporter to another
24
‘Bill to Ship to’ transactions
25
1.3-1
‘Bill from - Dispatch from’ transactions
29
1.3-2
Moving goods in multiple vehicles under one invoice
29
1.3-3
Movement of new vehicles by driving them to destination
31
1.3-3A Movement of vehicle after sale made by dealer to Customer - E-way bill not required
31
1.3-4
If consignee refuses to take delivery of goods
32
1.3-5
Inter-State movement of modes of conveyance, carrying goods or passengers or for repairs and maintenance is neither supply of goods nor services
32
Inter-State movement of rigs, tools and spares, and all goods on wheel like cranes
32
1.3-6
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CONTENTS PAGE
1.3-7
Extension of validity period of e-way bill
33
2 FILLING OF PART B OF E-WAY BILL 2.1
Part B of the Form GST EWB-01 Filling of Part B by transporter or both Part A and Part B by transporter
35
2.1-2
Verification of vehicle number in EWB portal
35
2.1-3
Transport of goods by railways, air or vessel
35
2.1-4
Part B of e-way Bill for transport of parcels in railways to be filled in by registered leaseholder
36
2.1-1
2.2
34
When Part B is not required to be filled in
37
3 GENERATION OF E-WAY BILL BY PORTAL 3.1
Generation of e-way bill after Part A and Part B are filled in 3.1-1
3.2
Validity of e-way bill generated
39 41
Procedure by transporter after generation of e-way bill
41
3.3-1
Cancellation of e-way bill
42
3.3-2
Radio Frequency Identification Device (RFID) by specified transporters
42
Documents and devices to be carried by a person-incharge of a conveyance
42
Tax Invoice or bill of supply to accompany transport of goods when e-way bill not required
43
Invoice Reference Number (IRN) can be obtained by supplier electronically
43
3.3-3 3.3-4 3.3-5 3.4
38
Verification of authenticity of e-way bill
3.2-1 3.3
Validity period of e-way bill will be counted by portal on basis of PIN Code from April 2019
38
Intimation of acceptance of details by recipient/supplier
44
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4 OTHER PROVISIONS RELATING TO E-WAY BILL 4.1
Transport of goods for which e-way bill is not required
46
4.2
Goods for which e-way bill not required as per Annexure to rule 138(1)
48
4.2-1
Transport of motor vehicle after sale is transfer of used personal effects and e-way bill is not required
49
4.3
Other provisions relating to e-way bill
49
4.4
Storing goods in godown of transport after goods reach destination
50
5 ROAD CHECKS AND VERIFICATION OF DOCUMENTS AND CONVEYANCES 5.1
Background 5.1-1 5.1-2 5.1-3
5.2
5.4
5.5
Inspection and verification of goods during road checks
52
Transporter can upload details if vehicle detained for more than 30 minutes
52
Procedure for road checks
52
Penalty for transporting goods without valid documents Provisions w.e.f. 1-1-2022
55
5.2-1
Procedure for imposition of Penalty
60
5.2-2
Disposal of perishable, hazardous and depreciable seized goods
62
Distinction between detention, Seizure and Confiscation
62
5.2-3 5.3
51
Procedure for sale of goods or conveyance detained or seized in transit for recovery of penalty
63
Confiscation of goods or conveyance and levy of Penalty
65
5.4-1
Confiscation of Conveyances
67
5.4-2
Confiscation does not prevent imposition of other Punishment
67
Penalty for transporting goods without valid documents Provision upto 1-1-2022
67
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CONTENTS PAGE
5.5-1
Passing of order after seizure of provisional release Provisions upto 1-2-2022
68
5.5-2
No ITC of tax paid after road check under section 129
70
5.6
IGST Act relevant in case of inter-State transport
70
5.7
Penalty equal to double the tax - Highway Robbery
70
5.7-1
Penalty of only Rs. 1,000 for minor mistakes in e-way bill
72
5.7-2
Is it worth going to High Courts with writ petition?
74
6 CASE LAW IN RESPECT OF DETENTION, SEIZURE AND RELEASE OF GOODS AND CONVEYANCE IN TRANSIT 6.1
Huge litigation on issue relating to road checks
75
7 TAX INVOICE 7.1
Tax invoice or delivery challan during transport of goods
109
7.2
Invoice for supply of goods or services or both
109
7.3
7.2-1
Revised Invoice is also a ‘tax invoice’
109
7.2-2
Supplementary invoice is Debit Note
109
7.2-3
Supplier
110
7.2-4
Recipient
110
7.2-5
Tax invoice may not be issued if value less than Rs. 200
110
Tax Invoice in respect of goods
110
7.3-1
Relaxation in some cases
111
7.3-2
Removal - Meaning
111
7.3-3
Tax Invoice or bill of supply to accompany transport of goods when e-way bill not required
111
7.3-4
Compulsory preparation of e-invoice
111
7.3-5
Generation of e-way will or Part A of e-way bill along with or after generation of IRN
112
7.4
Tax Invoice in case of continuous supply of goods
112
7.5
Tax Invoice when goods sent on approval basis
113
CONTENTS
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7.6
Invoice for transportation of goods in knocked down condition in more than one consignments 7.6-1
Removal in separate consignments does not mean that ‘parts’ are removed
113 114
7.7
If tax invoice could not be issued at the time of removal
114
7.8
Tax invoice of goods transport agencies
115
7.9
Ticket issued in case of passenger transportation service is tax invoice
115
Issue of revised invoices for goods sold during period prior to registration
115
Contents of tax invoice
116
7.11-1 Signature on the tax invoice not required on electronic invoice or digital signature
118
Relaxation is giving HSN code or accounting code of service
119
7.12-1 Quick Response (QR) Code on tax invoice
119
7.12-2 Compulsory preparation of e-invoice
121
7.13
Marking on invoices for exports or supplies to SEZ
123
7.14
Consolidated daily tax invoice when sale to unregistered person
124
7.15
Marking on invoice and number of copies of invoice
124
7.16
Amount of tax to be indicated in tax invoice and other documents
124
7.17
Information of serial numbers on monthly basis
125
7.18
Invoice issued after suppression of facts, fraud, seizure and confiscation
125
7.10 7.11
7.12
8 DELIVERY CHALLAN 8.1
Delivery challan instead of tax invoice for transportation of goods in some specific circumstances 8.1-1
Delivery challan to be in triplicate
126 127
8.2
Delivery challan for sending goods for job work
127
8.3
Delivery Challan and Tax Invoice when goods sent on approval basis
129
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CONTENTS PAGE
9 BILL OF SUPPLY WHEN NO TAX INVOICE IS REQUIRED 9.1
9.2
Bill of supply when no tax invoice is required
130
9.1-1
No Bill of supply for small value goods and services
130
9.1-2
Invoice cum Bill of Supply
130 131
Contents of Bill of supply 9.2-1
Tax invoice or other document under other Act acceptable
132
10 GST ON GOODS TRANSPORT SERVICE 10.1
10.2
10.3
10.4 10.5
10.6
Service of transportation of goods
133
10.1-1 Multimodal transportation of goods
133
10.1-2 Transportation of goods other than multimodal transportation or other than by road, air or water
134
Goods transport by road
134
10.2-1 Meaning of ‘Goods Transport Agency’ (GTA)
135
10.2-2 Courier agency
135
10.2-3 Rate of GST
135
10.2-4 Option to pay GST @ 12% under forward charge
136
Reverse charge in respect of GTA services
136
10.3-1 Mere bill is not consignment note
138
10.3-2 Exemption to service provided to Government etc. even if they are registered under GST for TDS purposes
138
Whether SGST and CGST is payable of IGST payable under reverse charge if transporter is from out of State
139
Service provided by person who does not issue consignment note is not taxable
139
10.5-1 Charging freight in invoice is not GTA service
142
Input Tax Credit of GST paid on GTA service is available to recipient
142
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Exemptions in respect of goods transport of specified goods
142
10.8
Exemption to service of giving vehicles on hire to GTA
143
10.9
GST on outward freight charged in tax invoice in case of FOR contracts
144
10.10
Tax Invoice of Goods Transport Agencies
144
10.11
Service of arranging trucks to GTA for Commission is service as agent under heading 9967
145
Transport of goods by rail
145
10.12-1 Service of goods transport by vessel or rail within India exempt
145
Water transport service of goods
145
10.13-1 Exemption to transport of goods by inland waterways
146
10.13-2 Service of goods transport by vessel within India exempt
146
10.13-3 Inward ocean freight from out of India
146
10.14
Inland waterways
146
10.15
Meaning of ‘National Waterway’
147
10.15-1 Earlier definition
147
10.16
Meaning of ‘Inland water’
148
10.17
Reverse charge on inward ocean transport from out of India
149
10.17-1 Rate at which GST payable under reverse charge on inward ocean freight
150
10.17-2 Outward ocean freight in CIF contracts exempt from GST from 25-1-2018 to 30-9-2022
150
Air transport service of goods
151
10.18-1 Outward air freight in CIF contracts exempt from GST upto 30-9-2022
151
Cargo handling services
151
10.7
10.12
10.13
10.18
10.19
APPENDICES u u
RELEVANT SECTIONS OF CENTRAL GOODS AND SERVICES TAX ACT, 2017
155
E-WAY BILL RULES
160
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CONTENTS PAGE
u u
u
GOODS EXEMPTED FROM TAX FOR WHICH E-WAY BILL IS NOT REQUIRED EXEMPTION TO INTRA-STATE SUPPLY OF HEAVY WATER AND NUCLEAR FUELS FALLING IN CHAPTER 28 BY THE DEPARTMENT OF ATOMIC ENERGY TO THE NUCLEAR POWER CORPORATION OF INDIA LTD. EXEMPTION TO SUPPLIES OF GOODS BY CANTEEN STORES DEPARTMENT (CSD) UNDER MINISTRY OF DEFENCE TO UNIT RUN CANTEENS AND SUPPLIES OF GOODS BY CSD
u
FAQs ON E-WAY BILL ISSUED BY CBI&C ON 15-12-2018
u
FAQs ISSUED ON E-WAY BILL PORTAL
u
USING E-WAY BILL SYSTEM - USER MANUAL FOR TAXPAYERS NOTIFICATIONS OF STATE GOVERNMENTS GRANTING EXEMPTIONS FROM PROVISIONS OF E-WAY BILL
u u u u u u
PROCEDURE FOR ROAD CHECKS STORING GOODS IN GODOWN OF TRANSPORT AFTER GOODS REACH DESTINATION NOMINAL PENALTY OF ONLY RS. 1000 FOR MINOR MISTAKES IN E-WAY BILL CHANGES MADE IN E-WAY BILL SYSTEM W.E.F. 1-10-2018 COMMON ENROLMENT FOR GSTIN REGISTERED TRANSPORTERS AVAILABLE, W.E.F. 19-6-2018
189
211
212 213 225 251 305 326 354 356 358 363 365
u
MULTI VEHICLE OPTION FOR E-WAY BILL W.E.F. 29-9-2018 PROPOSED IMPROVEMENTS IN E-WAY BILL GENERATION, W.E.F. 16-11-2018
u
ENHANCEMENTS IN E-WAY BILL SYSTEM
370 373
u
EWB GENERATION TOOL AND ATTRIBUTES AND JSON SCHEMA FOR E-WAY BILL BULK GENERATION
379
u
ENHANCEMENTS IN E-WAY BILL SYSTEM
380
u
E-WAY BILL PROJECT - JOURNEY OF TWO YEARS
381
u
BLOCKING/UNBLOCKING OF E-WAY BILL GENERATION
389
u
1 E-WAY BILL FOR TRANSPORT OF GOODS
1.1 Background of E-way Bill provisions On introduction of GST w.e.f. 1-7-2017, most of the States have removed the physical barriers at State border for transport of goods by road. This has speeded up movement of goods to some extent. In absence of physical restrictions on movement of goods, some control is essential to ensure that goods are not clandestinely removed and sold. Hence, a system of E-way Bill has been introduced. Provisions relating to E-way Bill have been made by amending rules 138, 138A, 138B, 138C, 138D and 138E in CGST Rules, 2017. See Appendix 1A for text of Rules. FAQ issued by CBI&C - CBI&C (Central Board of Indirect Taxes and Customs) has issued updated FAQs on GST on 15-12-2018. This contains FAQs on e-way Bill in para 13.3. These answer most of the questions normally encountered by suppliers, recipients and transporters. See Appendix 5 for text of FAQs. FAQs issued on e-way Bill Portal - FAQs on e-way Bill have also been given on e-way Bill Portal. These give answers to many issues that arise during uploading of e-way Bill. See Appendix 6 for text of FAQs. 1
Para 1.1
E-WAY BILL FOR TRANSPORT OF GOODS
2
User Manual - The e-way bill portal also contains User Manual for taxpayers giving detailed instructions for procedures to be followed. See Appendix 7 for text of User Manual. Procedure for road checks - CBI&C has issued detailed circular No. 41/15/2018-GST dated 13-4-2018 (amended on 21-6-2018), elaborating procedure for interception of conveyances for inspection of goods in movement, detention, release and confiscation of contravening goods and conveyances. The provisions are discussed later in this chapter. See Appendix 9 for text of Circular. E-way Bill cannot be generated if returns were not filed by supplier or registration of supplier was suspended - As per rule 138E of CGST Rules (amended on 18-5-2021), notwithstanding anything contained in rule 138(1), no person (including a consignor, consignee, transporter, an e-commerce operator or a courier agency) shall be allowed to furnish the information in PART A of form GST EWB-01 in respect of any outward movement of goods of a registered person, who- (a) has not filed statement in form GST CMP-08 (composition scheme) for two consecutive quarters; or (b) has not furnished the GSTR-3B returns for a consecutive period of two tax periods (other than composition dealer); (c) has not furnished the statement of outward supplies for any two months or quarters (in GSTR-1) (other than composition dealer); or (d) whose registration has been suspended under the provisions of rule 21A(1), 21A(2) or 21(2A) of CGST Rules. [The words in italics inserted w.e.f. 18-5-2021. Earlier, the words were as follows – ‘in respect of a registered person, whether as a supplier or a recipient’] Thus, after 18-5-2021, E-way Bill cannot be generated if two returns were not filed by supplier or his registration was suspended. E-way Bill can be generated even if GST Registration of recipient of goods or of transporter was suspended or cancelled. Jurisdictional Commissioner may, on receipt of an application from a registered person in form GST EWB-05, on sufficient cause being shown and for reasons to be recorded in writing, by order, in form GST EWB-06 allow furnishing of the said information in PART A of form GST EWB-01, subject to such conditions and restrictions as may be specified by him.
3
BACKGROUND OF E-WAY BILL PROVISIONS
Para 1.1
No order rejecting the request of such person to furnish the information in Part A of form GST EWB-01 shall be passed without affording the said person a reasonable opportunity of being heard. The permission granted or rejected by the Commissioner of State tax or Commissioner of Union territory tax shall be deemed to be granted or, as the case may be, rejected by the Commissioner. The said restriction was not applicable during the period from the 20th day of March, 2020 till the 15th day of October, 2020 (Covid-19 period), even if returns were not filed. Online application for un-blocking of E-way Bill generation facility – As per instructions on website dated 28-11-2020, for unblocking of this facility, taxpayer need to apply to jurisdictional Tax Official in form GST EWB 05. To file an online application for unblocking EWB generation facility on GST Portal, a taxpayer need to login to the portal and navigate to Services> User services> My Applications. Select application type as “Application for unblocking of E-way bill” and click ‘New Application’. He will submit application in Form EWB-05, with upload of up to 4 documents. The application so filed is populated to dashboard of jurisdictional tax official. The tax official can issue a Notice for personal hearing to the taxpayer. Then the taxpayer can file their reply to the notice online, along with supporting documents. At conclusion of the proceedings, the Tax Officer can issue an order (in Form EWB-06) approving the taxpayer application for unblocking the EWB generation facility, after which their EWB generation facility will be restored for the duration specified in the order. If the Tax Officer rejects the taxpayer’s application vide order in Form EWB-06, the EWB generation facility will remain blocked and the taxpayer shall be required to file their pending returns (in Form GSTR-3B/GSTR-1/Statement in FORM CMP-08), for restoration of the EWB generation facility. Very heavy penalty if goods are found to be without e-way Bill – If during transit cheques, goods are found to be without e-way
Para 1.1
E-WAY BILL FOR TRANSPORT OF GOODS
4
Bill, goods are seized. Tax plus penalty equal to tax is payable. Goods can be confiscated if tax and penalty is not paid. Under section 67(2) of CGST Act, goods can be released on execution of bond with security. In State of Uttar Pradesh v. Kay Pan Fragrance (P.) Ltd. [2019] 112 taxmann.com 81 (SC), it has been held that release of seized goods should be only as per provisions of section 67 of CGST Act and relevant rule. High Court should not give any relaxation in these requirements. In Godrej Consumer Products Ltd. v. ACST (2020) 81 GST 608 = 114 taxmann.com 453 (Appellate Authority – GST – HP), the distance was erroneously types as 20 Km instead of 2000 Km, due to which validity was calculated as one day instead of 20 days. It was held that this is typographical mistake and penalty cannot be imposed – relying on Sabitha Riyaz v. UOI (2018) 100 taxmann.com 23 (Ker HC). In Integrated Constructive Solutions v. ACST [2020] 82 GST 772 = 121 taxmann.com 104 (AA-GST-HP), penalty of Rs 16.28 crores was imposed when truck number could not be changed due to poor connectivity. The truck number was corrected within two hours. It was (indeed rightly) held that it is only a procedural lapse. A minor penalty of Rs 10,000 was imposed. Eway Bill system integrated with Fastag and Vahan - E-way Bill System has been integrated with Vahan and Fastag. ‘Vahan’ provides for validation of vehicle details, while ‘Fastag’ provides data from automated toll plazas on movement of vehicles. This provides for near real time tracking of vehicles and e-way bills. This ensures objective checking of vehicles by GST Officers. Movement of vehicles can be checked on the map by using mobile app. Data can be analysed for fraud detection. [Improvement made in May 2021]. Combined movement of goods by road and ship - Mode of transport Ship is now updated as Ship/Road cum Ship so that the user can enter Vehicle number in case the goods are moved by Road initially, and for movement by Ship, the Bill of lading Number and date may be entered. This will help in availing the ODC benefits for movement using Ship and facilitate updating of
5
BACKGROUND OF E-WAY BILL PROVISIONS
Para 1.1
vehicle details as and when moved on Road - Improvement w.e.f. 1-6-2021. Temporary Vehicle number - If the Vehicle number is with temporary registration, the details are not verified and enter the temporary number starting with TR. Checking vehicle number in Vaahan System - Vaahan System provides a nationwide search over the digitized data of Registered Vehicles. You can always check your vehicle number in Vaahan System below; https://vahan.nic.in/nrservices/faces/ user/searchstatus.xhtml. E-way Bill system integrated with Fastag and Vahan - E-way Bill System has been integrated with Vahan and Fastag. ‘Vahan’ provides for validation of vehicle details, while ‘Fastag’ provides data from automated toll plazas on movement of vehicles. This provides for near real time tracking of vehicles and e-way bills. This ensures objective checking of vehicles by GST Officers. Movement of vehicles can be checked on the map by using mobile app. Data can be analysed for fraud detection. [Improvement made in May 2021]. Combined movement of goods by road and ship - Mode of transport Ship is now updated as Ship/Road cum Ship so that the user can enter Vehicle number in case the goods are moved by Road initially, and for movement by Ship, the Bill of lading Number and date may be entered. This will help in availing the ODC benefits for movement using Ship and facilitate updating of vehicle details as and when moved on Road – Improvement w.e.f. 1-6-2021. HSN Code when material sent for job work - In case of job work, e-Way Bill cannot be generated with only SAC code (99) for Services. Minimum one HSN code belonging to Goods is mandatory – Instruction dated 17-3-2021. 1.1-1 Position in respect of applicability of e-way bill provisions for movement of goods within the State The provisions of e-way bill have been made effective from 1-4-2018 all over India for inter-State movement of goods.
Para 1.1
E-WAY BILL FOR TRANSPORT OF GOODS
6
In case of movement of goods within the State, the provisions were implemented in stages. However, by 16-6-2018, inter-State movement of goods in all States have become mandatory. State Governments have powers to waive requirement of e-way bill for movement of goods within the State for specified area as per rule 138(14)(d) of CGST Rules and SGST Rules. Under these powers, some State Governments have issued notifications. All the State Governments and Union Territories have issued notifications making the provisions applicable for movement of goods with the State. In some States, some relaxations have been given. (A) State where e-way bill is mandatory for intra-State movement of goods From 1-4-2018 - Karnataka. From 15-4-2018 - Andhra Pradesh, Gujarat, Kerala, Telangana, Uttar Pradesh. In case of Gujarat, e-way bill is not required for intra-city movement of goods, irrespective of value. In case of intra-State movement of goods, e-way bill is required only for 19 goods, specified in Notification No. GSL/GST/RULE-138(14)/B.12 dated 11-42018. This list includes items like edible oils, oil seeds, iron and steel, ferrous and non-ferrous metals, ceramic tiles, brass parts, tobacco products, yarns, plywood, coal, timber, cement, marble, Kota stones, Naptha, LDO and tea. Now, w.e.f. 19-9-2018, e-way bill is required for all inter-State movement of goods. However, e-way bill is not required for inter-State movement of flank, yarn, fabric and garments for job work. In case of Kerala, following are exemptions, irrespective of limit of value – (a) sale of goods using sales van (b) Rubber latex, rubber sheets and rubber scrap, spices (c) Movement of goods to unregistered persons within 25 Km - SGST Kerala Notification No. 3/2018-State Tax, dated 14-5-2018. From 20-4-2018 - Bihar, Jharkhand, Haryana, Himachal Pradesh, Tripura and Uttarakhand.
7
BACKGROUND OF E-WAY BILL PROVISIONS
Para 1.1
In case of Himachal Pradesh, e-way bill for intra-State movement of goods was required only for 17 specified items w.e.f. 5-5-2018, specified in the HP Notification dated 1-5-2018, Now, w.e.f. 1-62018, e-way bill is required for all goods. In case of Bihar, e-way bill is required only if value exceeds Rs one lakh - Notification No. SO 180 dated 19-4-2018 amended on 14-1-2019 (earlier it was Rs two lakhs). From 25-4-2018 - Arunachal Pradesh, Madhya Pradesh, Meghalaya, Sikkim, Puducherry. In case of Madhya Pradesh, the provisions of e-way bill will apply only to 11 items specified in MP Notification dated 24-4-2018. From 30-4-2018 - Nagaland From 16-5-2018 - Assam From 20-5-2018 - Rajasthan In case of Rajasthan, e-way bill is not required for movement of goods for job work – Notification No. F17(131) ACCT/GST/2017/ 3743 dated 6-8-2018. Movement of goods within Rajasthan State if value does not exceed Rs one lakh, except tobacco and its products like pan masala, cigarettes, khaini, bidi w.e.f. 1-4-2021. From 25-5-2018 - Maharashtra, Chandigarh, Dadra & Nagar Haveli and Daman & Diu, Union Territories of Andaman & Nicobar Islands and Lakshadweep islands. In case of Maharashtra, e-way bill for intra-State movement of goods is not required if value is less than Rs. one lakh. Further, for movement of Hank, Yarn, Fabric and Garments for job work, e-way bill is not required irrespective of value - Notification No. 15E/2018-State Tax, dated 29-6-2018. From 1-6-2018 - Goa, Mizoram, Chhattisgarh, Jammu and Kashmir, Odisha, Himachal Pradesh (for all goods) and Punjab. Chhattisgarh - E-way bill not required for specified goods – Notification No. F-10-31/2018/CT/V(46) Chhattisgarh dated 19-6-2018. In Goa, the e-way bill is required only to 22 articles as specified in Notification No. CCT/26-2/2018-19/36 dated 28-5-2018.
Para 1.1
E-WAY BILL FOR TRANSPORT OF GOODS
8
In Himachal Pradesh - E-way bill not required for 17 specified items - Notification No. 12-4/78-EXN-TAX-17408 dated 31-5-2018. From 2-6-2018 - Tamil Nadu In case of Tamil Nadu, e-way bill is required if value exceeds Rs. one lakh. However, in case of some 100 specified items, e-way bill is not required irrespective of value. From 3-6-2018 - West Bengal In case of West Bengal, e-way bill is required if consignment value exceeds Rs. one lakh - Notification No. 13/2018-CT/GST dated 6-6-2018. E-way bill is not required if goods are sent for job work or returned to Principal after job work - Notification No. 14/2018-CT/GST dated 12-7-2018. From 16-6-2018 - Delhi In case of Delhi, e-way bill is not required if value does not exceed Rs. one lakh - Notification No. 3/2018 dated 15-6-2018. 1.1-2 Relaxations given by some State Governments in respect of e-way bills Following State Governments have given exemption from requirement of e-way bill for movement of goods within the State. See Appendix 8 for text of notifications. The relaxations are as follows : State
Relaxation from requirement of e-way bill
Notification No. and date
1. Bihar
e-way bill is required only if value exceeds Rs one lakh (earlier it was two lakhs)
Notification No. SO 180 dated 19-4-2018 amended on 19-1-2019
2. Chhattisgarh
E-way bill not required for 15 specified goods
Notification No. F-10-31/ 2018/CT/V (46) Chhattisgarh dated 19-6-2018.
3. Delhi
e-way bill is required if value exceeds Rs one lakh
Notification No. 3/2018 dated 15-6-2018
4. Goa
e-way bill is required only for Notification No. CCT/26-2/ specified 22 articles. For others, 2018-19/36 dated 28-5-2018 tax invoice, DC, Bill of Supply or Bill of Entry is sufficient.
9
BACKGROUND OF E-WAY BILL PROVISIONS
State
Para 1.1
Relaxation from requirement of e-way bill
Notification No. and date
5. Gujarat
e-way bill is not required for intra-city movement of goods, irrespective of value. In case of intra-state movement of goods, e-way bill is required for all goods w.e.f. 19-9-2018 [earlier, it was required on for 19 types of goods]. However, e-way bill is not required for intra-state movement of flank, yarn, fabric and garments for job work
Notification dated 19-92018 [Earlier Notification No. GSL/GST/RULE138(14)/B.12 dated 11-42018 which has been rescinded on 19-9-2018].
6. Himachal Pradesh
E-way bill required only for 17 specified items, when value exceeds Rs 50,000
Notification No. 12-4/78EXN-TAX-17408 dated 31-5-2018.
7. Jharkhand
Intra-state movement of goods upto value of Rs 1,00,000 exempted, except in case of 12 specified goods i.e. in case of the 12 specified goods, e-way bill is required for intra-state movement of goods if value exceeds Rs 50,000.
Notification No. 66 dated 26-9-2018
8. Kerala
Exemptions, irrespective of limit of value - (a) sale of goods using sales van (b) Rubber latex, rubber sheets and rubber scrap, spices (c) Movement of goods to unregistered persons within 25 Km
Notification No. 3/2018State Tax dated 14-5-2018
9. Madhya Pradesh
Provisions of e-way bill will Notification No. F-A-3-08apply only to 11 items specified, 2018-1-V(43) dated 24-4when value exceeds Rs 50,000 2018
10. Maharashtra
e-way bill for intra-state move- Notification No. 15E/2018 ment of goods is not required if State Tax dated 29-6-2018 value is less than Rs one lakh. Further, for movement of Hank, Yarn, Fabric and Garments for job work, e-way bill is not required irrespective of value
11. Punjab
e-way bill for intra-state movement is not required if value is less than Rs one lakh. Further,
Notification No. PA/ETC/ 2018/175 (Punjab) dated 13-9-2018
Para 1.1 State
E-WAY BILL FOR TRANSPORT OF GOODS
Relaxation from requirement of e-way bill
10
Notification No. and date
for movement of Fabric for job work, e-way bill is not required irrespective of value for movement upto 50 Kms within State of Punjab 12. Rajasthan
e-way bill is not requirement, but relevant documents like tax invoice, delivery challan, bill of entry etc. should be carried for (1) Movement of goods within State (for job work)
Notification No. (1) F17(131) ACCT/GST/ 2017/3743 dated 6-8-2018 (2) F17(131-Pt-II)ACCT/ GST/2017/6672 dated 30-3-2021
(2) Movement of goods within State if value does not exceed Rs one lakh, except tobacco and its products like pan masala, cigarettes, khaini, bidi w.e.f. 1-4-2021 13. Tamil Nadu
e-way bill is required if value exceeds Rs one lakh. However, in case of some 100 specified items, no e-way bill is required irrespective of value
Notification No. 09/2018 dated 31-5-2018
14. West Bengal
e-way bill is required if consignment value exceeds Rs one lakh -E-way bill is not required if goods are sent for job work or returned to Principal after job work
Notification No. 13/2018CT/GST dated 6-6-2018 and Notification No. 14/2018CT/GST dated 12-7-2018.
1.1-3 Common portal to upload details of E-way Bills Central Government has notified www.ewaybillgst.gov.in as the common portal for generation of e-way bill [EWB System for short]. It is managed by National Informatics Centre, as common portal for furnishing e-way bill – Notification No. 9/2018-CT dated 23-1-2018. The portal has following four user manuals – 1. User Manual - e-way Bill System - See Appendix 7. 2. User Manual - Offline Tool (for bulk uploading of e-way bills).
11
BACKGROUND OF E-WAY BILL PROVISIONS
Para 1.1
3. User Manual for SMS Operations 4. User Manual for API Interface [site to Site Integration] The EWB system (website) also has FAQs. These may be referred to as these give many useful hints. See Appendix 6. Various modes of generation of e-way bill – The e-way bill can be generated through various modes like Web (online), Android App, SMS, using bulk upload tool and API bases site to site integration – CBI&C press release dated 1-4-2018. 1.1-4 Register or enroll on the portal before you start using the EWB portal Consignor, Consignee or transporter, as the case may be, is required to get registered on the EWB system even if he has GSTIN. After filling the GSTIN, he will get OTP and then he can generate username and password. It is advisable to have same username and password as used for GSTIN. A transporter not having GSTIN is required to enroll on the EWB system. Income Tax PAN is mandatory and it should match with details the transporter is uploading. Any one of director, partner, manager or employee must have Aadhaar. It should be linked with mobile. Without that the transporter is ‘Niradhar’. After enrolment, the transporter will get a 15 digit number based on State Code, PAN and check digit. The transporter will get username and password, which should be properly recorded. If supplier or recipient himself is transporting the goods - If supplier or recipient himself wants to transport the goods, he should enter his GSTIN as transporter. Separate registration on portal as transporter is not required. After that, he can fill both part A and part B of e-way bill and generate e-way bill. If he enters the portal as supplier or recipient, he can enter only part A of the e-way bill. Note that e-way bill is complete only when both parts A and part B are completed and e-way bill is generated by system. The validity period of e-way bill starts only after entire e-way bill is generated (both parts A and B are filled in and system generates e-way bill).
Para 1.1
E-WAY BILL FOR TRANSPORT OF GOODS
12
Transporter or supplier can create multiple sub-users - Transporters or suppliers can create multiple sub-users and allocate roles to them. The large transporters can declare their various offices or business places as sub-users. Three sub-users can be generated for each registered place of business – CBI&C press release dated 1-4-2018. Unique Common Enrolment Number for transporters registered in more than one States/Union Territories - Transporters registered in more than one States/Union Territories can obtain ‘Unique Common Enrolment Number’ (UCEN) for purpose of generation of e-way bills. Application for such (UCEN) should be made in form GST ENR-02. This will be for one GSTIN. Thus, this UCEN should be used only with the GSTIN with which it is linked - rule 58(1A) of CGST Rules inserted w.e.f. 19-6-2018. See Appendix 13.1. Entering additional places of business by transporter - If the transporter is having additional places of business in addition to the registered place of business, he can use the “Update Additional Place” sub-option provided under “Update” option in the main menu of e-way bill system to add/amend the additional places of business - New FAQs dated 29-9-2018. See Appendix 6 for text of New FAQs. 1.1-5 Amendments made in registration on GSTIN Common portal do not get automatically amended in e-way bill portal Amendments of GST registration details in GST Common Portal are not being shown automatically on the e-way bill system. In such case the taxpayer has to login and use the “My GSTIN from CP” sub-option provided under “Update” option in the main menu. Some times, GSTIN in e-Way Bill portal is cancelled but is active in GSTN common portal. In such cases, the taxpayer has to first go to the Taxpayer search option in the Home page of e-Way Bill portal. He has to then enter his GSTIN and system will show his corresponding GSTIN details existing in GST Common Portal. If the status of GSTIN is active, taxpayer can login and generate the e-Way Bill - FAQs dated 29-9-2018.
13
GENERATION OF E-WAY BILL
Para 1.2
1.1-6 New tool for bulk generation of e-way bills w.e.f. 1-10-2018 New e-way bill generating tool has been uploaded on e-way bill portal on 1-10-2018. Using this tool, one can prepare JSON file to generate large number of e-way bills in one go. First method is to generate excel sheet from automated system. Another method is to enter all requests in the format one by one and then keep them ready for upload.
1.2 Generation of e-way Bill The e-way bill is of three parts. Part A is description of goods, which is normally expected to be filled by consignor, but can be filled by others also. Part B is description of mode of transport, which is normally expected to be filled in by transporter but in many cases, by others also. The third part is unique e-way bill number and date, which is generated on common portal once both parts get filled in. Generation of e-way bill by unregistered person - E-way bill can be generated by unregistered person by using ‘citizen’ option on e-way bill portal – FAQ on GST Chapter 13.3 Q No. 118 issued by CBI&C on 15-12-2018. Only one e-way bill for one invoice/document - Only one e-way bill can be generated for one invoice or document - amendment made in April, 2019. 1.2-1 Who is required to generate Part A of GST EWB-01 The consignor is required to furnish specified details before movement of goods commences, if value exceeds Rs. 50,000 electronically in Part A of form GST EWB-01. If the consignor is unregistered, the consignee is required to furnish the information. Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees—(i) in relation to a supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall, before commencement of such movement, furnish information relating to
GST E-Way Bill AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO PAGE NO. BINDING TYPE
: : : : : : :
V.S. DATEY TAXMANN FEBRUARY 2022 10TH EDITION 9789393880277 406 PAPERBACK
Rs. 995 | USD 45
Description This book provides complete & updated insight into all provisions relating to GST E-Way Bill, in a simplified manner, with Case Laws. The Present Publication is the 10th Edition, authored by V.S. Datey & amended up to 1st February 2022, with the following coverage: u
E-Way Bill for Transport of Goods
u
Filling of Part B of E-Way Bill
u
Generation of E-Way Bill by the portal
u
Other Provision Relating to E-Way Bill
u
Road Check and Verification of Documents and Conveyances
u
Case Laws in Respect of Detention, Seizure, and Release of Goods and Conveyance in Transit
u
Tax Invoice
u
Delivery Challan
u
Bill of Supply when no Tax Invoice is Required
u
GST on Goods Transport Service
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