TaxTMI 
TaxTMI 
E-way Bill - Generation
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....f delivery (PIN Code), invoice or challan number and date, value of goods, HSN code, transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and reasons for transportation; • Part B comprising of transporter name and ID, Vehicle number for road, Transport document number like goods receipt number or railway receipt number, bills of lading number, airway bill number, parcel way bill number, forwarding note number etc. E-Way Bill provisions have been implemented w.e.f. from following dates:- • Inter-State movement of goods - 01 April 2018 • Intra-State movement of goods - Not later than 01 Jun 2018 E-Way Bill to be issued-movement by way of supply or otherwise [ Rule 138 ] • Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees- • (i) in relation to a supply; or • (ii) for reasons other than supply; or • (iii) due to inward supply from an unregistered person, • shall, before commencement of such mov....
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.... specified in section 35 of the CGST Act read with rule 58 of the CGST Rules shall continue as a ware-housekeeper. As per rule 56 (7) of the CGST Rules , books of accounts in relation to goods stored at the transporter's godown. • The recipient taxpayer shall also maintain accounts and records as required under rules 56 and 57 of the CGST Rules . As per rule 56 (7) of the CGST Rules , by the recipient taxpayer may be maintained by him at his principal place of business. • It may be noted that the facility of declaring additional place of business by the recipient taxpayer is in no way putting any additional compliance requirement on the transporters. Procedure For E-way Bill Generation • Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, • whether in his own conveyance or a hired one or a public conveyance, by road, the said person shall generate the e-way bill in Form GST EWB-01 electronically on the common portal after furnishing inf....
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.... of conveyance in the e-way bill on the common portal in Part B of Form GST EWB-01. Generation of EWB where the principal supply is Supply of services [ Refer the Advisory ] In cases where along with the principal supply of service, movement of some goods is also involved, e-way bill may be generated. Such situations may arise in cases of supply of services like printing services, works contract services, catering services, pandal or shamiana services, etc. In such cases, e-way bill may be generated by entering the details of HSN code of the goods, along with SAC (Service Accounting Code) of services involved. Accurate Entry of RR No./eT-RRs following the Integration of E-Way Bill (EWB) with Freight Operation Information System (FOIS) system of Indian Railways RR Number for FOIS or Leased Wagons [ Para 4 of Refer the Advisory ] • For goods transported via the Freight Operations Information System (FOIS) or Leased Wagons, the process for entering the RR number remains the same as in previous advisories. The Railway Receipt number must be entered in the EWB system exactly as shown in the RR receipt, without any changes or fo....
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....r similar platforms), is mandatory for taxpayers with an Annual Aggregate Turnover (AATO) exceeding Rs 100 Crores since 20th August 2023 and optional for those with AATO exceeding Rs 20 Crores since 11th September 2023. • a) Starting 1st January 2025, MFA will become mandatory for taxpayers with AATO exceeding Rs 20 Crores, from 1st February 2025 for those with AATO exceeding Rs 5 Crores, and from 1st April 2025 for all other taxpayers and users. • b) Taxpayers are encouraged to activate and start using MFA immediately, and detailed instructions are available on the E-Invoice and E-Way Bill portals. It is advised to ensure that the registered mobile number is updated with your GSTIN. Restricting the period of EWB generation (W.e.f. 01.01.2025) [ Refer the Advisory ] • Restricting the period of EWB generation from the date of base document: • The generation of E-Way Bills will be restricted to documents dated within 180 days from the date of generation. For instance, documents dated earlier than 5th July 2024 will not be eligible for E-Way Bill generation starting ....
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....; Code 1 Ship-to GSTIN is mandatory if Ship details are provided 5002 2 Bill-to GSTIN and Ship-to GSTIN should not be the same where Ship details are provided 2323 3 Ship-to State Code should match with GSTIN State Code 2325 3 Ship-to PIN Code should belong to Ship-to State Code 3039 B. e-Way Bill by IRN Sl no. Validation Error Code 1 GSTIN field in Exp Ship Dtls is mandatory 5001 2 For B2B and SEZ transactions, Ship details provided during IRN generation cannot be replaced 2324 3 Ship-to State Code should match with GSTIN State Code 4074 4 Ship-to PIN Code should belong to Ship-to State Code 3039 Treatment in Export e-Way Bills For Export e-Way Bills, Ship details, including GSTIN, provided during IRN generation may be replaced while generating e-Way Bill using IRN. In export-related scenarios where no domestic registered Ship-to GSTIN is applicable, "URP" may be entered in the Ship-to GSTIN field, wherever applicable. Treatment in B2B and SEZ Transactions For B2B and SEZ transactions, Ship details provided during IRN gen....