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E-Way Bill or the Electronic Way Bill is an electronically generated document that is mandatory to be produced for any specific consignment or for the transport of goods from one place to another. The GST regime states that this document is necessary for both intrastate and interstate transportation of goods valued at over Rs 50,000. The e Way Bill for the interstate transportation of goods has been initiated from the 1st of April while the system for intra-state transport of goods has been initiated in phases from the 15th of April. The Digital e Way Bill replaces the Way Bill, a physical document that was required for the movement of goods during the VAT era. Who should generate e-Way Bill? 1) GST Registered Person: a) A registered person can cause the movement of goods or consignment, either in the capacity of a buyer or a seller in his/her own vehicle or hired vehicle or by railroad or airplane or sea. In such a case, this person or the recipient must generate e Way B...

In a unique development concerning Electronic Way Bills, it has been reported in Surat that hundreds of parcels of clothes are being transported illegally by means of luxury buses to various towns and cities in Gujarat and beyond. Using luxury buses to ferry goods is not a new phenomenon. It used to be done before to ensure the quick delivery of goods. However, now people are resorting to this option to prevent handling the hassles associated with the generation of a Digital e-Way Bill . Although the government had introduced the e Way Bill system with the aim of making the transport of textiles taxable and to bring them under the radar, this has not clearly been the case. In spite of digital e way bill getting introduced, transport of goods by illegal means is continuing unfettered. Reports have come in that thousands of meters of cloth are being transported from the places that store the cloth to other places by means of private cars and other means. Most of these illegal trans...

The e-Way bill system is running successfully and without any problems. It is also being upgraded with time. It has come to light that two new functionalities have been added in the official GST portal. These include the facility to change return frequency for the normal taxpayer and the payment of reduced penalty. The choice of changing the option of tax filing to monthly has been provided to taxpayers whose turnover is above Rs 1.5 crore. It extends to those who have wrongly selected the option for quarterly filing. This option can be exercised provided the taxpayer has not filed any return as per the wrongly selected quarterly option of filing return. Furthermore, the GST Portal will also reduce the penalty in case Demand ID is created under section 74 of the Central Goods and Services Tax Act. If the user is making the payment within 30 days from the date of communication of the order and he/she is paying the tax and interest amount in full, then he/she wi...

The e-Way Bill is one of the most important outcomes of the Goods and Services Tax regime that has been introduced in our country. The government has made it mandatory for suppliers and recipients of consignments worth more than Rs 50,000 to generate e way Bill . This step has the potential of completely revolutionizing the entire transport sector of the country and make it more transparent and efficient. Moreover, this electronic document is required for both intra-state as well as inter-state transport of goods. Reports have come in that the Federation of Small and Medium Industries of West Bengal will be holding an interactive session with the Senior Joint Commissioner Commercial Taxes, Nandini Ghosh, to address any doubts or problems related to the e-Way bill system. The program is scheduled to take place on the 25th of May 2018 in the FOSMI conference room. This session will exclusively focus on the issues and challenges that the MSME sector faces under ...

What is e-Way Bill? The e-Way Bill is one of the most important aspects of the GST regime that has been put in place in our country in July 2017. E Way Bill is an electronically generated document that is mandatory to be generated while transporting goods worth more than Rs 50,000 from one place to another. This document is required for both the inter-state and intra-state transportation of goods. What is the validity of an E-Way Bill? When the goods are to be transported for less than 100 kms, the validity of the e-Way Bill is 1 day. Thereafter, for every 100 kms or part thereof, an additional period of 1 day is permitted. However, the same rules do not apply when over-dimensional cargo is being transported. In such cases, the e Way Bill has a validity period of 1 day for goods to be transported for less than 20 kms while an additional 1 day is provided for every additional 20 kms or part thereof. There may arise circumstances that the validity of the e-Way...

The e-Way Bill is an electronically generated document/bill that is mandatory to be carried while transporting goods worth more than Rs 50,000 from one place to another. This bill is to be generated irrespective of the fact that whether the goods are being transported from one state to another or within the same state. It is the prerogative of the consignor or the consignee to generate the e-Way bill. However, if neither of them does so, the responsibility of generating the bill falls on the transporter. What information do we need to provide? The e-Way Bill has two components – Part A and Part B. In Part A, the details of the GSTIN of recipient, the place of delivery (Pin Code), value of goods, HSN code, transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number), invoice or challan number with date as well as the reasons of transportation. The Part B of the e-Way Bill requires the details of the t...

The Government of India has informed that two states, Assam and Rajasthan, will be implementing the the e-way system for the intra-state movement of goods. The E-Way Bill or the Electronic Way Bill is one of the most important derivatives of the Goods and Services Tax(GST). The Goods and Services Bill is a uniform tax regime that has been introduced in the country in July 2017. It has replaced all the indirect taxes that were levied on goods and services by both the state and the Central governments. It is an indirect tax that is imposed on the sale, manufacture and consumption of goods as well as services at the national level. The e-Waybill, that has been made mandatory for the transport by motorized vehicles of goods valued at more than Rs 50,000 from one place to another. The e-Way Bill was supposed to be implemented from April 1 after some technical glitches were experienced when a pilot project was launched in February. States like Andhra Pradesh, Tel...

The Allahabad High Court ruled that the physical printout of an e-way bill is not necessary for a transporter to present if the electronic version of the document has been stored on a mobile phone or other device. In this case, the vehicle was detained and a seizure order was passed even though the e-way bill had been downloaded the day before the seizure order was passed. Here the e-way bill was issued on 26 March 2018 and the seizure order was issued on 27 March 2018. Furthermore, there was a valid GST invoice with the cargo – based on these grounds the court quashed the seizure order. While detention and seizure of goods is permitted under Sections 129 and 130 of the UPGST Act – the recent Circular 41/2018 from the CBEC establishes procedures and provides guidance to officers. When the inspection occurs if the documents are verified and no discrepancies are found on the face and an de-way bill number is made available or in a print out or SMS then the deten...

Although the e-way bill system has been operating for all inter-state movements since 1st April 2018 and not all provisions of the e-way bill’s rules are operative. Notification 15/2018 – Central Tax from 23 March 2018 notes that sub-rules (ii), (iii), (iv), (v), (vi) and (vii) of Rule 2 of Notification 12/2018 – Central Tax are effective 1 April 2018. This notification does not implement Sub-rule (ii) clause 7 on 1 April 2018 which is deferred for a later date. When reviewing sub-rule (ii) we find a revised version of Rule 138 – Information to be furnished prior to the commencement of movement of goods and generation of e-way bill. Clause 7 which is not implemented shifts the onus on to the transporter to create an e-way bill when the aggregate value of the consignment exceeds 50,000 rupees for inter-state road transport of goods. If there are several shipments which in aggregate come to 50,000 and the transport is by a plane, rail or ship then there is no req...

With only another month to go there are still an number of states which have not notified the implementation of the e-way bill for intra-state movements of goods. The following states and Union Territories have required the e-way bill intra-state as of the dates noted below: State Date Karnataka 1 April 2018 Andhra Pradesh 15 April 2018 Gujarat 15 April 2018 Kerala 15 April 2018 Telangana 15 April 2018 Uttar Pradesh 15 April 2018 Bihar 20 April 2018 Haryana 20 April 2018 Himachal Pradesh 20 April 2018 Jharkhand 20 April 2018 Tripura 20 April 2018 Uttarakhand 20 April 2018 Arunachal Pradesh 25 April 2018 Madhya Pradesh 25 April 2018 Meghalaya 25 April 2018 Puducherry 25 April 2018 Sikkim 25 April 2018 Additionally, there are five Union Territories which are exempted from the requirement of intra-Territory e-way bills: Andaman and Nicobar Islands Chandigarh Dadra and Nagar Haveli Daman and Diu...

Many of the items excluded from the requirement for the e-way bill are common agricultural products. The rationale behind the exemption is to avoid burden to the agricultural sector which is largely exempt from the provisions of the GST. While there have been changes to help the agricultural sector reduce food spoilage and thereby increase sales to market there is still a problem about how we can ensure that goods move through the supply chain. It has been estimated a significant amount of the agricultural bounty in India is lost even before it reaches the market. This occurs through losses in transportation, storage and spoilage. There are programs afoot to improve the transportation of food with new types of transport methods. Better storage facilities are being developed and more efficient distribution methods deliver more food to market. However, even with all of this there is a problem if you don’t know if the food is entering in the chain. E-way bill w...