E-way bill rules under GST

What is E-way bill?

E-way bill is a document used for the movement of goods whether inter- state or intra-state, whether such movement is in nature of supply or not. The e-way bill will have unique EBN (e-way bill number) which shall be available to the supplier, recipient and the transporter upon its generated.

2. Details to be furnished by registered person for e-way bill generation?

Before the commencement of movement of goods of consignment value exceeding the amount of Rs 50,000 (optional if value below this amount), every registered supplier (or the registered recipient if the supplier is unregistered) has to e-file the details of goods of such goods in the PART A of the FORM GST INS-01. Such movement may be:

• In relation to supply (like goods delivery to customer, goods sent as samples, replacement under free warranty etc.)
• For reasons other than supply (like personal & non-business consumption, Job Work etc.)
• Due to inward supply of goods received from unregistered person. (Reverse charge due to purchase from unregistered person.)

Note: The details of goods required in PART A maybe auto-populated on basis of tax invoice uploaded by such registered person in FORM GST INV-1 on the common portal. 

3. Who has to generate e-way bill?

a. Generation by registered person (as consigner) or recipient of goods (as consignee):

Where goods are transported by registered person (as consigner) or are transported by recipient (as consignee) using own or hired vehicles, e-way bill is to be generated in FORM GST INS-01 electronically after furnishing information in PART B of the form by such person transporting goods (either the registered supplier or the recipient).

b. Generation by transporter of goods:

If e-way bill is not generated as per (a) and the goods are handed over to the transporter, then such transporter shall generate e-way bill on the basis of information furnished by registered person (supplier or recipient) in PART A of FORM GST INS-01. However, the registered person has to furnish information relating to transported in PART B of the same form before the e-way bill is generated by the transporter. Transporter has specific responsibility to generate e-way bill by transporter if:

• A new e-way bill in FORM GST INS-01 is required to be generated by transporter if he transfers goods from one conveyance to other.
• In case of multiple consignments in a single conveyance, a consolidated e-way in FORM GST INS-02 is required to be generated by the transporter to be carried along with the individual consignment e-way bills.

c. Special case where of option to generation of e-way bill by anyone:

In case both the supplier & recipient are unregistered and the movement of goods is using either own/hired vehicle or through a transporter, then the supplier or recipient or transporter at their own option shall generate e-way bill in FORM GST INS-01.

Hence it can be seen that e-way bill is required in every possible situation and registration in GST is not required for the purpose of generation of e-way bill

4. Acceptance or Deemed Acceptance of e-way bill by the recipient of goods:

The details of e-way bill shall be communicated to recipient for his acceptance or rejection. In case the same is not accepted/rejected within 72 hours, the same shall be deemed accepted.

5. Validity period of a e-way bill/ Consolidated-way bill:

(Period of validity is to be counted from the time of generation)                      

6. Time Limit to cancel the e-way bill:  I

It may be cancelled within 24 hours of generation or before it has be verified in transit whichever is earlier. Instances requiring cancellation are:

• Goods are  not being transported
• Goods are not transported as per details in e-way bill
• Delay in commencement of transportation such that the validity of e-way bill will expire during the transit before reaching the destination.

7. Responsibility of person-in-charge of conveyance carrying goods:

The person in charge of a conveyance shall carry -

(a) The invoice or bill of supply or delivery challan, as the case may be; and

(b) A copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance in such manner as may be notified by the Commissioner.

8. Verification:

a. Verification of e-way bill: The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods. Verification ca be done using RFID readers if e-way bills are mapped to RFID embedded to the conveyances as notified by the Commissioner

b. Verification of Conveyance: Physical verification of a conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner on receipt of specific information of evasion of tax.

9. Inspection Report:

Report by the proper officer about inspection within 24 hours & a final report within 3 days in PART A & PART B respectively of FORM GST INS-03. There shall be no repeat inspection in same state unless there is specific tax evasion information.

10. Facility for uploading information regarding detention of vehicle:

Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST INS- 04.

Summary of FORMS mentioned in e-way bill rules:

About the article: This has been sourced from the electronic way bill rules on CBEC website. This is my first article on CAclubindia.com and I hope everyone reading this will find it useful..