GST e way bill is an electronic bill which will be required for the movement of goods in case the value of the goods are above 50 thousand rupees. The bill can be generated from the GSTN portal and every registered taxpayer must require this e-way bill along with the goods transferred. And learn its implementation features, basics and method of generating ewaybill in Uttar Pradesh, Rajasthan, Uttarakhand, Karnataka etc. In the upcoming article, we have included a detailed procedure of generating eway bill through government official portal for the states including Uttar Pradesh, Rajasthan, Uttarakhand & Karnataka.
Finally, the GST council has mandated the implementation of e way bill from 1st February 2018 in all the states and has given some liberty to implement there an individual pattern of e way bill but has stated that the bill must be implemented before 1st June 2018 anyhow.
The e way bill firstly will be implemented at the state level and later across the country. In this situation, if any local businessman either send goods outside the state or bring goods from outside the state, then e- waybill will be applied. Goods of VAT 47 A will be included in the e-way bill. It includes nearly 38 items such as electrical items, sanitary napkins, dry fruits and plastic goods. E- Way Bill will be applicable to goods more than Rs 50,000
Basic Points to be Remember About GST E way Bill
- Supply in E way Bill
- E way Bill Validity Period
- GST E Way Bill Preparation Guide
- Method of Generating E way Bill
- How to Generate E wayBill in Uttar Pradesh
- How to Generate E wayBill in Rajasthan, Uttarakhand & Karnataka
- Process of E way Bill Circulation
- E way Bill Acceptance
- E way Bill Cancellation
- Latest News on GST E way Bill
- Items Exempted From GST E way Bill
There are various rules and regulations issued by the CBEC for the handling of the e-way bill. Those rules and be gst-e-way-bill-rules.
What is a ‘Supply’ in Case of E way bill?
A supply may be –
- Supplied for a consideration (means payment) in the course of business
- Supplies made for a consideration (payment) which may not be in the course of business
- Supplies without consideration ( without payment)
Central Board of Excise and Customs (CBEC) has proposed a GST e way bill in the event of transiting goods above INR 50,000 under the GST regime. This will ask for online registration of the goods consignment and this will give the tax authorities a right to inspect the element anytime if suspected of a tax evasion. The board has issued a draft rule over the Electronic way (e-way) billing which will be requiring registered entities to upload in a prescribed format on the GSTN officials website the details of the concerned goods or commodities which they wish to move in or out of the state.
In this, the GSTN will create e-way bills which are valid for a period of 1-15 days on the condition of distance travelling in which one day considered as 100 km and 20 days for more than 1000 km in transit. The draft rules stated that “Upon generation of the eway bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.”
GST E Way Bill Validity Period According to the Distance
| Sr. no. | Distance | Validity Period |
|---|---|---|
| 1 | Less than 100 km | 1 Day |
| 2 | 100 km or more but less than 300 km | 3 Days |
| 3. | 300 km or more but less than 500 km | 5 Days |
| 4. | 500 km or more but less than 1000 km | 10 Days |
| 5. | 1000 km or more | 20 Days |
The incharge of conveyance will be mandated to keep the invoice or bill of supply or delivery challan, and a copy of the e-way bill or the e way bill number in physical or Radio Frequency Identification Device (RFID) format with him and must be attached to the conveyance. The tax commissioner or the authorized officer can demand the e-way bill or the number associated to verify the details upon all the inter-state and intra-state movement of goods and commodities.
Methods of Generating GST E Way Bill
| Who | Time | Annexure Part | Form |
|---|---|---|---|
| Registered person in GST | Ahead of Goods Movement | Complete Part A | Form GST INS-1 |
| Registered person is consignee or consignor | Ahead of Goods Movement | Complete Part B | Form GST INS-1 |
| Registered person is consignor or consignee and goods are transferred over to the transporter of goods | Ahead of Goods Movement | Complete Part A & B | Form GST INS-1 |
| Transporter of Goods | Ahead of Goods Movement | Complete Form GST INS-1 if consignor does not | – |
| Recipient is registered to the unregistered person | Recipient Undertakes compliance assuming as supplier | – | – |
The verification of physical conveyance can be taken out in the specific information of stealing of taxes as mandated by the rules. The guidelines further mentioned, “Where a vehicle has been intercepted and detained for a period exceeding 30 minutes, the transporter may upload the said information in (prescribed form) on the common (GSTN) portal.”
Nangia & Co-Director (Indirect Taxation) Rajat Mohan also thinks that the e-way bill may give some respite to the transporters as in the given time he can upload the data on the GSTN portal. Rajat Mohan also added that “A country like India where per capital GDP is still comparable to countries like Nigeria and the Philippines, Ease of Doing Business Index 2017 still says we are at a 130th position in the world. With such background, is it economically viable and beneficial to implement GST in the highly automated environment? Does infrastructure at Indian tier-II and tier-III cities ready to implement GST?”
How to Generate GST E way Bill in Uttar Pradesh
On contrary to the centre’s decision, UP government had implemented its own e-way bill on the taxable items coming from outside the UP. The bill rolled out from 26 July 2017 which respites till 15th August and now it is in effect from the due date. The state has come up with different rules and regulations on goods amounting above 5000 entering the state. In this regard, the UP has three different e-way bills. All the e-bills and information is available on the website of UP commercial tax (http://comtax.up.nic.in).
Here is the process of generating the E-way bill in UP:
- Register yourself on the commercial tax site of UP (http://comtax.up.nic.in)
- You will get username and password on registered mobile number and email ID
- Login with login ID and password on the commercial site
- Go to e-way bill option and click on generate token number
How to Generate GST E way Bill in Rajasthan, Uttarakhand & Karnataka
Recently, the government has mandated to utilize eway bill for transportation of supplies of value more than 50,000 in all the states. Here, we describe how to generate an eway bill in the state of Rajasthan, Uttarakhand and Karnataka.
The method is followed by step by step procedure:
- First of all, go to ewaybill.nic.in
- Then hover over search tab on the menu
- There click on the eway bill option
- After clicking the eway bill options, the website will be directed to the E-Way Bill Print
- Now, enter the details asked like e-WayBill No., e-WayBill Date, e-WayBill Generated by, Document No., Captcha
- After entering the details click on the Go button and the eway bill be generated for the transportation
Quick Process of How GST E way Bill Circulates
- Dharma Traders delivers all the goods to Verma Traders through the transporting company Quick transporters
- In this handling of goods, Dharma traders have furnished all the related details of the stock in the Part – A while remaining details of transporters in the Part – B form of GST INS 01
- So according to the details which are furnished by the Dharma traders in Part A of form GST INS 01, the Quick transporters will be generating the e-way bill from GSTN portal, which is to be carried with the logistics vehicle
- Just after the generation of the e-way bill, there will a unique e-way bill number also noted (EBN) sent to all the three parties involved, Dharma traders, Verma traders and the Quick transporters for the security purpose
- Apart from this, all the designated details of the e-way bill will be sent to the Verma traders for the validation for their acceptance and further proceedings
Acceptance of GST E way Bill
The generated e-way bill gets acceptance in the following cases:
- The consignment of available e-way bill is accepted by the recipient who is registered on common portal
- If in case the recipient doesn’t respond to the available E-way bill details within 72 hours, then it is considered that the e-way bill is accepted by the recipient.
- The E-way bill does not need consent in the following case and considered to be accepted:
- If the goods transportation comes under Annexure of Rule 138(14)
- When the mode of transfer is non-motorised conveyance
- If the goods are transported to inland container port or a freight station for customs clearance from the airport, air cargo complex, and the port
- if the movement of Goods is to the concerned areas of the states covered under clause(d) of sub-rule (14) of rule 138 of GST
Cancellation of GST Eway Bill
In the case, when E-way bill not transported to the mentioned place or not transported according to the details in the generated E-way bill within 24-hours of issuance, the bill is cancelled automatically by the common portal.
The cancellation can be done automatically through a common portal or by the order of commissioner through a Facilitation Center. By logging in the common portal using the ID and password of that particular Facilitation Center, the cancellation can be done. But if the bill is verified in transit as per the rule under 138B, the cancellation is not possible.
Items Exempted from Listing Under GST Eway Bill
The central government has recently announced a list of particulars which are totally exempted from the e-way bill provision under the GST. These items are considered as common use items and are exempted from the necessity of having an electronic permit for the transportation under the GST scheme.
According to the goods and services tax, it is mandatory to have a permit i.e. E-way bill for transportation of consignment with Value more than 50000 in order to check tax evasion practices. But in a recent GST Council meeting on August 5, it was announced a list of 153 products which are totally exempted to be requiring any sort of e-way bill while transportation.
The list which is exempted from the e waybill includes some of the items like:
- LPG
- Kerosene
- Jewellery
- Currency
- Live Bovine Animals
- Fruits and Vegetables
- Fresh milk
- Honey
- Seeds
- Cereals
- Flour
- Betel Leaves
- Raw Silk
- Khadi
- Earthen Pot
- Clay Lamps
- Pooja Samagri
- Hearing Aid
- Human Hair
- Frozen Semen
- Condoms
- Contraceptives
Latest News on GST E Way Bill Across India
Stay updated with the latest GST e-way bill news and updates with us. Read more about the recent GST happenings, scheduled date for Central e-way bill launch, news of e-way bill launch in different states, and e-way bill impacts here.
According to latest reports, it is learned that the Uttrakhand has implemented the GST E way Bill in its state, according to which all the products ranging above the value of INR 50,000 are subjected to be included into the eway bill and has to be circulated along with the logistics.
The GST council has decided to implement E way bill starting from January 2018, which is 3 months ahead of earlier plan. The panel will decide the further course of implementation in its next GST council meeting.
Big Hurdle for GST E way Bill
According to the latest resources, it is speculated that the e-way bill which has been postponed until March 2018, will create a digital hurdle for the government as the eway bill according to the provisions mandates to originate the bill on each supply and transportation of products above the value of INR 50,000. This provision concludes that there will be enormous online bill production every day which might block the servers as it did previously on the occasion of filing returns. Therefore, many opinions are directing towards a safe bet in order to maintain the equilibrium whenever the bill gets introduced.
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ReplyDeleteThank you.
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