Please inform how to generate e-waybill for transport of goods from railway sidings to company premises which is within 10 km . The material is purchase from Plant directly and transported by rail and materials are lying at railway sidings.
22 April 2023
Sandip Ji, E-way bill can be generated in the same way as you generate normally. For railway, you just select Mode - Rail in Part B of Form EWB-01 and enter Railway Receipt Number issued by Railways. You can also refer to Form GST EWB-01 Note No.3 for the same. Hope, this will resolve your issue.
23 April 2023
Sir I Would like to inform you that iron and steel materials are purchased from Bhushan Steel & Power Ltd directly from Jharsuguda plant Odisha and the goods are transported by rail to Kalunga Railway siding at Rourkela but now the Sales Tax offiecer is demanding to generate e waybill to bring the purchase goods from kalunga railway siding to company's godown at rourkela which is located within 10 km radius otherwise penalty will be charged. Therefore please advise how to generate e way bill to bring the materials from railway siding to company godown with a valid purchase bill of bhushan steel and valid Railway Receipt Thanks
23 April 2023
When material was despatched by Bhushan steel, an eway bill would have been generated for delivery upto your godown. So, if material is lying at railway sidings it means it is in midway. Now if you wish to move this material from railway sidings to your godown via trucks, just change eway bill part B with details of truck and move the material. No officer can challenge this.
If there is any other fact in your case, let me know for further discussion
Regards
24 April 2023
e Waybill issued by Bhushan Steel & Power Ltd Jharsuguda Odisha is already expired which was transported by rail and now the goods are lyiing at railways sidings in wagaon and now the materials are brought from railway sidings to company's godown in trucks and total distance is less than 7 km but sales tax officer checked one truck and did not fine penalty and gave only a warning that next time if ewaybill is not there they will fine the vehicle So please advise whether inward ewaybill can be issued to bring the materials purchased from bhushan by delivery challan and put the value of goods as zero Thanks
21 July 2024
Based on the information provided, here are some key points and considerations regarding your situation:
1. **Expired e-Waybill:** The e-Waybill issued by Bhushan Steel & Power Ltd. for transporting goods by rail has expired.
2. **Transport by Trucks:** The goods are now being transported from the railway sidings to the company's godown in trucks, covering a distance of less than 7 km.
3. **Sales Tax Officer's Warning:** The sales tax officer has warned that vehicles without a valid e-Waybill in the future may face penalties.
4. **Issuing Inward e-Waybill:** Inward e-Waybills are typically used for transportation of goods into a business premises from another place of business or a transporter's premises. They are not generally used for goods being brought from railway sidings or other places where e-Waybills are issued for transportation.
5. **Alternative Documentation:** Since the goods are transported over a short distance (less than 7 km) and considering the warning from the sales tax officer, you may consider using a delivery challan instead of an e-Waybill for this short-distance movement. A delivery challan typically contains details of the goods being transported, but it does not replace the need for an e-Waybill where one is required under the GST regulations.
6. **Value of Goods:** If the movement of goods from the railway sidings to the godown is for internal purposes and not a supply, you can issue a delivery challan with the value of goods as zero. This is acceptable for movements that do not involve a sale or supply.
7. **Compliance:** Ensure that you comply with the local GST regulations and guidelines regarding the issuance of e-Waybills and documentation for movement of goods. If an e-Waybill is required under the circumstances (e.g., for interstate movement or as mandated by GST rules), it should be obtained to avoid penalties.
It's advisable to consult with a GST expert or a tax consultant familiar with your specific circumstances to ensure compliance with GST regulations and to determine the appropriate documentation and procedures for movements like these under GST.