A waybill is a receipt or a
document issued by a carrier giving details and instructions relating to the
shipment of a consignment of goods and the details include name of consignor,
consignee, and the point of origin of the consignment, its destination, and
route.
Rule 138 of the CGST Rules, 2017 provides for the e-way bill
mechanism and in this context it is important to note that “information is to be furnished prior to the commencement of
movement of goods” and “is to be issued whether the movement is in relation to
a supply or for reasons other than supply”.
Why E-way bill needs?
A consignment
value of goods is more than 50,000 for interstate transaction and also for
intera state transaction but there is some of exemptions are there that goods
value is more than 1, 00,000 like Delhi and
west Bengal
Who should generate
the e-way bill?
E-way bill is to be generated by the consignor or consignee
himself if the transportation is being done in own/hired conveyance or by
railways, by air or by Vessel. If the goods are handed over to a transporter
for transportation by road, E-way bill is to be generated by the Transporter.
Where neither the consignor nor consignee generates the e-way bill and the
value of goods is more than Rs.50, 000/- it shall be the responsibility of the
transporter to generate it
And here two exception is also there
1.
Where goods are sent by a principal located in
one State to a job-worker located in any other State, the e-way bill shall be
generated by the principal irrespective of the value of the consignment.
2.
Where handicraft goods are transported from one
State to another by a person who has been exempted from the requirement of
obtaining registration, the e-way bill shall be generated by the said person
irrespective of the value of the consignment.
E-Way bill to be issued whether for supply or otherwise
E-way bill is to be issued irrespective of whether the
movement of goods is caused by reasons of supply or otherwise. In respect of
transportation for reasons other than supply, movement could be in view of
export/import, job-work, SKD or CKD, recipient not known, line sales, sales returns,
exhibition or fairs, for own use, sale on approval basis etc.
link of E-Way Bill site
Creation of User id & Password
Notified Goods for
movement of those way bill is not required
a) As per rule 138 of CGST 2017 these
goods are specified in the annexure for the movement of those goods e-way bill
is not required give as follows.
S.No.
|
HSN code
|
Description of goods
|
1
|
1001
|
Wheat and meslin
|
2
|
1006
|
Rice
|
3
|
‘0713
|
Dried Leguminous vegetables ,shelled, Whether or
not skinned or split-other
|
4
|
1003
|
Barley
|
5
|
1005
|
Maize
|
6
|
1008
|
Jawar,bajra,Ragi
|
b) Goods being transported by a
non-motorised conveyance;
c) goods being transported from the port,
airport, air cargo complex and land customs station to an inland con- 145
tainer depot or a container freight station for clearance by Customs;
d) In respect of movement of goods
within such areas as are notified under rule 138(14)
(d) Of the SGST Rules, 2017 of the
concerned State; and
e) Consignment value less than Rs.
50,000/-
Generated E-way Bill
Validity of E-Way Bill
other than over dimensional cargo
Distance
|
Validity of EWB
|
Less Than 100 Km
|
1 Day
|
For every
additional 100 Kms or part thereof
|
additional 1
Day
|
Distance
|
Validity of EWB
|
Less Than 20Km
|
1 Day
|
For every
additional 20 Kms or part thereof
|
additional 1
Day
|
Cancellation of E-Way Bill
Where an e-way bill has been
generated under this rule, but goods are either not transported or are not
transported as per the details furnished in the e-way bill, the e-way bill may
be cancelled electronically on the common portal, either directly or through a
Facilitation Centre notified by the Commissioner, within 24 hours of generation
of the e-way bill. However, an e-way bill cannot be cancelled if it has been
verified in transit in accordance with the provisions of rule 138B of the CGST
Rules, 2017 .
The facility of generation and cancellation of
e-way bill will also be made available through SMS.
Consequences of non-conformance
to E-way bill rules
If e-way bill is not issue or wherever
required, are not issued in accordance with the provisions incorporate in Rule
138 of the CGST Rules, 2017, the same will be considered as breach of rules. As
per Section 122 of the CGST Act, 2017, a taxable person who transports any
taxable goods without the cover of specified documents (e-way bill is one of
the specified documents) shall be liable to a penalty of Rs. 10,000/- or tax
sought to be evaded (wherever applicable) whichever is greater.
Need any assistance than
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