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E way bill in case of export

aditi (accountant) (58 Points)

05 April 2018

hello there

shall I generate e way bill if I am going to export my material through Bombay customs. if yes, in whose name shall I generate it?

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28 Replies

Divakar (Student CA Final ) (11857 Points)
Replied 05 April 2018

No eway bill in case of export... Shipping bill is there

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CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 05 April 2018

E-WAY BILL IS REQUIRED FOR EXPORT SIR

Divakar (Student CA Final ) (11857 Points)
Replied 05 April 2018

There is no clarity as to the point till which E-way is required to be generated in case of exports transaction. Rule 138 (10) provides that validity period of E-way bill shall be for the distance mentioned therein for transportation of goods within the country.
This indicates that E-way bill is required till the goods are within the country not beyond that.

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 05 April 2018

FORM GST EWB-01

4. Reason for Transportation shall be chosen from one of the following:
Code Descripttion
1 Supply
2 Export or Import
3 Job Work
4 SKD or CKD
5 Recipient not known
6 Line Sales
7 Sales Return
8 Exhibition or fairs
9 For own use
0 Others

SO I THINK IT IS REQUIRED FOR EXPORTS ALSO

Divakar (Student CA Final ) (11857 Points)
Replied 05 April 2018

@ Naveen sir.. Where it is mentioned that E-way bill is required in case of exports transaction... Plz send me also... I hv to go through that also... Bcz no where it is mentioned and also in shipping bill details of consignment is mentioned there weight wise with 8 digit HSN code no....then why it is required in case of exports transaction... I didn't get that

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Divakar (Student CA Final ) (11857 Points)
Replied 05 April 2018

That is only up to the place of port from ur factory and same in case of import... From customs port to ur warehouse.... Shipping bill is detailed in itself then how it supposed to generate Eway bill also

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 05 April 2018

Originally posted by : Divakar
	That is only up to the place of port from ur factory and same in case of import... From customs port to ur warehouse.... Shipping bill is detailed in itself then how it supposed to generate Eway bill also

OK I GOT IT SIR !!

Divakar (Student CA Final ) (11857 Points)
Replied 05 April 2018

Hmmm... Oohk... And who is sir here

1 Like

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 05 April 2018

Originally posted by : Divakar
	Hmmm... Oohk... And who is sir here

OK BROTHER !!

1 Like

Virendra Chauhan (Manager Accounts) (121 Points)
Replied 05 April 2018

It is required by the system coz you need to declare Supply of Export and Import to GST Portal through E Way bill system.

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Divakar (Student CA Final ) (11857 Points)
Replied 05 April 2018

Could u please post any circular or notification regarding this... Bcz no clarification is given by GSTIN department on this... And in rules also it is not mentioned

Virendra Chauhan (Manager Accounts) (121 Points)
Replied 05 April 2018

While preparing E Way Bill it has given option in Outward and Inward supply for Import and Export and the basic is this, That this entire system is based on migartion as Supply declared by E way bill will be auto migrate to your GSTIN IN GSTR-1.

And let check for Circular and Notification.

1 Like

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 05 April 2018

Yes in case of export e-way bill is compulsory , As per chapter XVI - e-way rules

following is the restriction where eway bill not be generated & there is no such condition define that eway bill has not be generate in case of export/import. so once it is being implemented from 1.4.18(interstate) we should, ... or on safer side, to send goods for export by genrating eway bill

14) Notwithstanding anything contained in this rule, no e-way bill is required to
be generated—
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, aircargo
complex and land customs station to an inland container depot or a
container freight station for clearance by Customs; and
(d) in respect of movement of goods within such areas as are notified under
clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax
Rules of the concerned State.