Overview of the provisions of e-way bill: On introduction of GST w.e.f. 1-7-2017, many 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 is proposed to be introduced. Now check salient Features of E-Way Bill from below….

Overview of the provisions of e-way bill

The salient aspects of e-way bill provisions are as follows –

  • The provisions apply when value of consignment exceeds Rs 50,000.
  • Consignor who is registered is required to upload information in Part A of form GST EWB-01, electronically, before movement of goods commences.
  • If consignor is not registered but consignee is registered, the consignee is required to upload the details electronically [rule 138(1) of CGST Rules]
  • If goods are transported in own conveyance or by air, railways or vessel, the consignor/consignee is also required to generate e-way bill form GST EWB-01 electronically on the common portal after furnishing information in Part B of form GST EWB-01 [rule 138(2) of CGST Rules]
  • If goods are transported by road by transporter, the consignor/consignee shall furnish information relating to transporter in Part B of form GST EWB-01. Transporter will generate the e-way bill [rule 138(3) of CGST Rules]
  • If the transport is less than 10 Kms from place of supplier to place of transporter, details of conveyance may not be furnished. In many cases, this limit is not sufficient.
  • On submission of such information, a unique e-way bill number (EBN) will be generated by system.
  • If goods are transhipped from one conveyance to other, details have to be submitted in form GST EWB-01 [rule 138(5) of CGST Rules]
  • If consignments are consolidated in one conveyance, consolidated e-way bill in form GST EWB-02 should be generated [rule 138(6) of CGST Rules]
  • If consignor or consignee does not generate any form, transporter himself must generate form GST EWB-01 [rule 138(7) of CGST Rules]
  • The e-way bill generated is valid for one day transport of goods is less than 100 Km. Further, one additional day is allowed for every 100 Kms after first 100 Km. If goods could not be transported within that period, fresh e-way bill should be generated [rule 138(10) of CGST Rules]
  • Exemptions have been provided from provisions of e-way bill in case of transport of exempted goods, goods under customs clearance, LPG, kerosene, pearls, diamonds, jewellery, currency, coral and household effects.
  • Invoice Reference Number can be generated by uploading invoice and then physical copy of invoice may not be carried. This number will be valid for 30 days [rule 138A(2) of CGST Rules]
  • Transporters may be asked to obtain unique Radio Frequency Identification Device (RFID) [rule 138A(4) of CGST Rules]
  • Road checks may be made and reporting of road checks has been provided [rule 138C of CGST Rules].
  • If a vehicle is intercepted and detained for more than 30 minutes, the transporter may upload the said information in form GST EWB-04 on the common portal [rule 138D of CGST Rules] [not clear what action will be taken and by whom]

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