Under GST, transporters should carry a e-Way Bill when moving goods from one place to another when certain conditions are satisfied.
E-Way Bill is an electronic method bill for movement of products which may be generated on the e-Way Bill Portal. Transport of products of around Rs. 50,000 (Single Invoice/bill/delivery challan) in worth in a, vehicle can't be created by a registered person without an e-way bill.
Alternatively, E-way bill may be generated through SMS, humanoid App and by Site-to-Site Integration (through API). When an e-way bill is generated a singular e-way bill number (EBN) is allotted and is accessible to the provider, recipient, and therefore the transporter.
E-Way bill are generated once there's a movement of products in a vehicle or conveyance of around Rs. 50,000 worth (either every Invoice or in aggregate of all Invoices in a vehicle or Conveyance) –
• In respect to a ‘supply’
• For reasons to save for a ‘supply’ (say a return)
• Due to inward ‘supply’ from an unregistered person
For this purpose, an offer could also be either of the following:
• A offer created for a thought (payment) within the course of business
• A offer created for a thought (payment) which cannot be within the course of business
• A offer inconsiderately (without payment)
In less complicated terms, the term ‘supply’ typically means that a:
1. Sale – sale of products and payment created
2. Transfer – branch transfers to Illustrate
3. Barter/Exchange – wherever the payment is by merchandise rather than in cash
Therefore, e-Way Bills should be generated on the common portal for these varieties of movements.
For certain specific merchandise, the e-way bill has to be generated obligatorily even though, the worth of the consignment of products is a smaller amount than Rs. 50,000:
1. Inter-State movement of products by the Principal to the Job-worker by Principal/ registered Job-worker***,
2. Inter-State Transport of Handicraft merchandise by a dealer exempted from GST registration
1. Registered Person –
E-way bill should be generated once there's a movement of products of quite Rs 50,000 in worth to or from a Registered Person. A Registered person or the transporter could generate and carry e-way bill even when the worth of products is a smaller amount than Rs 50,000.
2. Unregistered Persons –
Unregistered persons are required to get an e-Way Bill mandatorily. However, wherever am offer is created by an unregistered person to a registered person, the receiver can get guarantee that all the compliances are met as if they were the provider.
3. Transporter –
Transporters carrying merchandise by road, air, rail, etc. conjointly ought to generate e-Way Bill if the provider has not generated an e-Way Bill.
Latest update as on twenty third Mar 2018
Until a date nevertheless to be notified, the transporters needn't generate the E-way bill (as type EWB-01 or EWB-02) wherever all the consignments are within the conveyance :
• Individually(single Document**) is a smaller amount than or up to Rs 50,000 BUT
• In combination (all documents** place together) exceeds Rs 50,000
**Document means that Tax Invoice/Delivery challan/Bill of offer
Unregistered Transporters are issued Transporter ID on enrolling on the e-way bill portal once the E-way bills are generated.
If a transporter is transporting multiple consignments in a single conveyance, they'll use the form GST EWB-02 to supply a consolidated e-way bill, by providing the e-way bill numbers of every consignment. If each the shipper and therefore the recipient haven't created an e-way bill, then the transporter will do that by filling out half A of type GST EWB-01 on the premise of the invoice/bill of supply/delivery challan given to them.
• Cases where an e-Way bill isn't needed:
In the following cases it's not necessary to get an e-Way Bil:
1. The mode of transport is non-motor vehicle
2. Merchandise transported from Customs port, airport, air shipment complicated or land customs station to landlocked instrumentation Depot (ICD) or instrumentation Freight Station (CFS) for clearance by Customs.
3. Merchandise transported under customs supervising or under customs seal
4. Merchandise transported under Customs Bond from ICD to Customs port or from one custom station to a different.
5. Transit shipment transported to or from Nepal or Bhutan.
6. Movement of products caused by defense formation below Ministry of Defense as a shipper or recipient.
7. Empty shipment containers are being transported.
8. Shipper transporting merchandise to or from between place of business and a weighbridge for weighment at a distance of twenty kms, with a Delivery challan.
9. Merchandise being transported by rail wherever the shipper of products is the Central Government, State Governments or an area authority.
10. Merchandise specified as exempt from E-Way bill necessities within the various State/Union territory GST Rules.
11. Transport of bound specific goods- Includes the list of exempt offer of products, Annexure to Rule 138(14), merchandise treated as no offer as per Schedule III, bound schedule to Central charge per unit notifications. (PDF of List of Goods).
Note: Part B of an e-Way Bill isn't needed to be stuffed in where the gap between the consignor or recipient and the transporter is a smaller amount than fifty Kms and transport is inside same state.
E-Way Bill are often generated on the e-Way Bill Portal. All you have to do is a Portal login.
An e-way bill is valid for periods that relies on the distance traveled by the products. Validity is calculated from the date and time of generation of e-way bill.
Validity of E-way bill are often extended conjointly. The generator of such E-way bill must either be four hours before expiry or within four hours of its expiry which will extend E-way bill validity.
* Documents or Details needed to get an e-Way Bill
1. Invoice/ Bill of Supply/ Challan regarding the consignment of products
2. Transport by road – Transporter ID or Vehicle Number
3. Transport by rail, air, or ship – Transporter ID, Transport document range, and date on the document.