E-Way Bill Under GST
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The Electronic Way Bill (E-way bill) is a crucial component of the Goods and Services Tax (GST) regime in India. Introduced to facilitate the seamless movement of goods across state borders and to monitor the movement of goods in real-time, the E-way bill system aims to prevent tax evasion and ensure the proper documentation of goods in transit.
Introduction
An E-way bill (Form GST EWB-01) is a digital record essential for the transportation of goods exceeding a designated threshold value (INR 50,000) across state borders. It encompasses information like the nature of the goods, their quantity, value, and the points of origin and destination.
Under Rule 138 of the CGST Rules, 2017, any registered individual initiating the movement of goods, even if not necessarily due to a supply, with a consignment value exceeding Rs. 50,000, must provide the mentioned details in Part A of the e-way bill.
Note: – However, there is no restriction on the generation of E-Way bills even if the value of the consignment is less than Rs. 50,000.
The E-Way Bill, also known as GST EWB-01, is segmented into two sections: Part A and Part B. Part A comprises details about the products, whereas Part B includes the identification number of the transporting vehicle.
In the E-Way Bill system, Part A and Part B serve distinct purposes and contain different sets of information:
Part A: Product Information
Details Included: Part A of the E-Way Bill contains information about the goods being transported.
Key Elements:
GSTIN of Recipient
Invoice or Challan Number
Invoice or Challan Date
Description of the goods
HSN (Harmonized System of Nomenclature) code of the goods
Declared value of the goods
Reason for Transportation
Place of origin of the goods
Destination of the goods
Usage: Part A is crucial for understanding the nature and specifications of the goods being transported. It is filled out by the person responsible for the movement of goods.
Part B: Vehicle Information
Details Included: Part B contains information related to the vehicle that is transporting the goods.
Key Elements:
Vehicle number (transport vehicle registration number)
Transporter ID (if applicable)
Usage: Part B is particularly relevant for tracking the vehicle and ensuring that the goods are being transported by the authorized transporter. This part is generally filled out by the person responsible for the transportation or the transporter.
In summary, while Part A focuses on the details of the goods, including their description, quantity, and value, Part B is concerned with the identification of the vehicle transporting the goods. Both parts work together to provide a comprehensive overview of the goods in transit, aiding in effective monitoring and regulation.
Common Portal for generating E-Way bill under GST
The common portal for generating E-Way Bills under the Goods and Services Tax (GST) regime is the official GST E-Way Bill portal. This portal serves as a centralized platform for businesses and individuals to create and manage electronic way bills for the movement of goods. Here are key aspects of the common portal:
Top of Form
GST E-Way Bill Portal:
- The official website for generating E-Way Bills is https://ewaybillgst.gov.in/.
- Users need to log in to the portal using their GSTIN (Goods and Services Tax Identification Number).
User Authentication:
- To use the common portal, users must authenticate themselves by providing valid GSTIN credentials.
Dashboard and Navigation:
- The portal provides a user-friendly dashboard with options to create, update, and manage E-Way Bills.
- Navigation menus and links guide users through various functionalities.
Who Should Generate the E-Way Bill
The generation of E-Way Bills is typically the responsibility of the person who is causing the movement of goods. This responsibility can fall on various parties involved in the supply chain, and the obligation to generate an E-Way Bill arises under specific circumstances. Here’s a breakdown of who should generate E-Way Bills:
Supplier/Consignor:
The supplier or consignor of goods is generally responsible for generating the E-Way Bill when the value of the consignment exceeds the prescribed threshold, which may vary across states.
The E-Way Bill includes details about the goods, such as their description, quantity, value, and place of origin.
Recipient/Consignee:
In cases where the supplier doesn’t generate the E-Way Bill, the recipient or consignee may be required to do so. This often occurs when the movement of goods is due to reasons other than a supply transaction, such as for a sales return or transfer between branches of the same business.
Transporter:
If the supplier or recipient does not generate the E-Way Bill, the transporter can take on the responsibility. Transporters are required to carry a copy of the E-Way Bill or the E-Way Bill number while transporting goods and can update vehicle details in Part B of the E-Way Bill.
Note: – Moreover, when the transportation of goods occurs within the State or Union territory and covers a distance of up to 50 kilometres from the consignor’s business location to the transporter’s business location for subsequent transportation, the supplier, recipient, or transporter, as applicable, may not be required to provide conveyance details in Part-B of FORM GST EWB-01.
Furthermore, if handicraft goods are being transported from one state to another by an individual exempted from the obligation of obtaining registration, the person in question must generate the e-way bill, regardless of the consignment’s value.
Validity of E-Way Bill
The validity of the e-way bill commences upon the initial entry recorded in Part-B, which is the first instance of vehicle entry for road transportation or the first transport document number entry for rail/air/ship transportation, whichever occurs first.
The validity of the E-Way Bill depends on the Type of Transport Distance:
- Over Dimensional Cargo* One day for distances up to 20 kilometres, and subsequently, an extra day for every 20 kilometres or a fraction thereof.
- Other than Over Dimensional Cargo One day for distances up to 200 kilometres, and thereafter, an additional day for every 200 kilometres or part thereof.
*Over Dimensional Cargo refers to goods or a consignment that exceeds the standard dimensions or weight limits set for transportation as per the Centre Motor Vehicle Rules, 1989. This type of cargo is larger or heavier than the typical goods transported on the roads, and it may require special arrangements, permits, or precautions during transit.
