TaxTMI 
TaxTMI 
TaxTMI 
e way bill (regarding movement of goods)
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....e state whose supply value exceeds fifty thousand rupees shall, before commencement of such movement, furnish information in Part A relating to the said goods electronically, in the format, i.e., 'e-way bill' in the common portal http://comtaxappl.uk.gov.in/gstweb before the movement of goods containing the following particulars; E-Way Bill PART-A Al GSTIN of Recipient A2 Place of Delivery A3 Invoice or Challan Number A4 Invoice or Challan Date A5 Value of Goods A6 HSN Code A7 Reason for Transportation A8 PART-B B Transport Document Number Vehicle Number DT:/GST Notification/E-way Bill Notificaiton (23-11-2017) سلم Page 15 of 28 Notes: (1) HSN Code in column A6 shall be indicated at minimum two digit level for taxpayers having annual turnover upto five crore rupees in the preceding financial year and at four digit level for taxpayers having annual turnover above five crore rupees in the preceding financial year. (2) Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number. (3) Place of Delivery shall indicate the PIN Code of place of delivery. (4) Reason for Tran....
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.... that where the goods are transported for a distance of less than ten kilometers within the State from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill. 5. After e-way bill has been generated, where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill may be generated by him on the said common portal prior to the movement of goods. Consolidated E-Way Bill Number of E-Way Bills E-Way Bill Number 6. Where the consignor or the consignee has not generated e-way bill and the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate e-way bill in the format as provided clause (1) on the basis of invoice or bill of supply or delivery challan, as the case may be, and may also generate a consolidated e-way bill on the common portal prior to the movement of goods. ساله DT:/GST Notification/E-way Bill Notificaiton (2....
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....ge 18 of 28 11. Where the recipient referred to clause (10) above does not communicate his acceptance or rejection within seventy two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. 12. The e-way bill generated under this notification or under rule 138 of the Goods and Services Tax Rules of any State shall be valid in every state and Union territory. 13. 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) (c) where the goods are being transported by a non-motorised conveyance; where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs. 14. The person in charge of a conveyance shall carry the invoice or bill of supply or delivery challan, as the case may be. 15. Procedure to furnish the information: For furnishing the information in the format given above, the following procedure may be followed: (a) Every such person shall login the common porta....
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....rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers] Page 20 of 28 DT:/GST Notification/E-way Bill Notificaiton (23-11-2017) SI. Chapter or No. Heading or Sub-heading or Tariff item Description of Goods (1) (2) 17. 0210 18. 3 19. 0301 20. 0302 21. 0304 22. 0306 23. 0307 24. 0308 25. 0401 26. 0403 27. 0406 28. 0407 29. 0409 30. 0501 31. 0506 DT:/GST Notification/E-way Bill Notificaiton (23-11-2017) (3) Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers Fish seeds, prawn/shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] Live fish. Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled. Molluscs, whether in shell or not, live, fresh, chilled; aquatic. i....
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....r peeled Brazil nuts, fresh, whether or not shelled or peeled Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled Bananas, including plantains, fresh or dried Page 22 of 28 سلم SI. Chapter or Description of Goods No. Heading or Sub-heading or Tariff item (1) (2) 51. 0804 52. 0805 53. 0806 54. 0807 55. 0808 56. 0809 57. 0810 58. 0814 59. 9 60. 0901 61. 0902 62. 0909 63. 0910 11 10 64. 0910 30 10 65. 1001 66. 1002 67. 1003 DT:/GST Notification/E-way Bill Notificaiton (23-11-2017) (3) Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh. Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. Grapes, fresh Melons (including watermelons) and papaws (papayas), fresh. Apples, pears and quinces, fresh. Apricots, cherries, peache....
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....han guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name] All goods of seed quality Soya beans, whether or not broken, of seed quality. Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. Linseed, whether or not broken, of seed quality. Rape or colza seeds, whether or not broken, of seed quality. Page 24 of 28 DT:/GST Notification/E-way Bill Notificaiton (23-11-2017) SI. Chapter or Description of Goods No. Heading or Sub-heading or Tariff item (1) (2) 84. 1206 85. 1207 86. 1209 87. 1210 88. 1211 89. 90. 1212 1213 91. 1214 92. 1301 93. 1404 90 40 94. 1701 or 1702 95. 1904 96. 1905 97. 1905 98. 2201 99. 2201 (3) Sunflower seeds, whether or not broken, of seed quality. Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango k....
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....bangles Condoms and contraceptives Firewood or fuel wood Wood charcoal (including shell or nut charcoal), whether or not agglomerated Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government Postal items, like envelope, Post card etc., sold by Government Rupee notes when sold to the Reserve Bank of India Cheques, lose or in book form DT:/GST Notification/E-way Bill Notificaiton (23-11-2017) سله Page 26 of 28 SI. Chapter or Description of Goods No. Heading or Sub-heading or Tariff item (1) (2) 117. 4901 118. 4902 119. 4903 120. 4905 (3) Printed books, including Braille books Newspapers, journals and periodicals, whether or not illustrated or containing advertising material Children's picture, drawing or colouring books Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed Silkworm laying, cocoon Fine or coarse animal hair, not carded or combed Waste of wool or of fine or coarse animal hair Gandhi Topi 121. 5001 122. 5002 Raw silk 123. 5003 Silk waste 124. 5101 Wool, not card....