TaxTMI 
TaxTMI 
TaxTMI 
E-WAY BILL MANDATORY FROM 01.02.2018
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....-WAY BILL MANDATORY FROM 01.02.2018<br>By: - DR.MARIAPPAN GOVINDARAJAN<br>Goods and Services Tax - GST<br>Dated:- 16-1-2018<br><br>Introduction Rule 138 of the Central Goods and Service Tax Rules, 2017 deals with the e-way bill which came into effect from 01.07.2017. But no rule has been framed at that time. Vide Notification No.27/2017-Central Tax, dated 30.08.2017, the Central Government framed....
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.... rules for e-way bill. Rule 138 was substituted to the old rule and Rule 138A to 138D was inserted. * Rule 138 provides for the information to be furnished prior to commencement of movement of goods and generation of e-way bill. * Rule 138A provides for the documents and devices to be carried by a person-in-charge of a conveyance. * Rule 138B provides for the procedure for verification of ....
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....documents and conveyances. * Rule 138C provides for inspection and verification of goods. * Rule 138D provides for facility for uploading information regarding declaration of vehicle. For this purposes the following forms are prescribed= * Form GST EWB - 01 - E-way Bill; * Form GST EWB - 02 - Consolidated E-way Bill; * Form GST EWB - 03 - Verification Report; * Form GST EWB - 04 - Re....
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....port of detention; * Form GST INV - 01 - Generation of Invoice Reference Number. * Form GST ENR - 01 - Application for enrolment under section 35(2) - for unregistered persons only Vide Notification No. 74/2017-Central Tax, dated 29.12.2017 the Central Government notified the above rules that will come into effect from 01.02.2018. E-way Bill E-way bill is an electronic document generated on....
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.... the portal evidencing movement of goods. It has two components- Part A comprising of details of GSTIN of recipient, place of delivery, invoice or challan number and date, value of goods, HSG Code, transport document number and reasons for transportation. Part B comprises of transporter details such as vehicle number. Every registered person who causes movement of goods of consignment of value m....
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....ore than ₹ 50,000/- is required to furnish above mention information in Part A of e-way bill. Objectives The objectives for introduction of E-way bill are as follows- * Single e-way bill for hassle-free movement of goods throughout the country; * No need for separate transit pass in each State for movement of goods; * Shift from departmental-policing model to self declaration model f....
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....or movement of goods. Benefits The following are the benefits available- * Taxpayers/transporters need not visit any tax officers/check posts for generation of e-way bill/movement of goods across States; * No waiting time at check posts and faster movement of goods thereby optimum use of vehicles, resources since there are no check posts in GST regime; * User friendly e-way bill system; ....
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....* Easy and quick generation of e-way bill; * Checks and balances for smooth tax administration and process simplification for easier verification of e-way Bill by tax officials. Features of the E-way Bill portal The following are the features of E-way portal- * User can create masters of his customers, suppliers and products for easy generation of e-way bill; * User can monitor e-way bills....
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.... generated on his account/behalf; * Multiple modes for e-way Bill generation for ease of use; * User can create sub-users and roles on portal for generation of e-way bill; * Alerts will be sent to users via mail and SMS on registered mail id/mobile number; * Vehicle number can be entered either by the supplier of goods who generates EWB or the transporter; * QR code will be printed on ea....
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....ch e-way bill for ease of seeing details; * Consolidated e-way bill can be generated for vehicle carrying multiple consignments. Registration The GST tax payers can register in the e-way bill system by giving their GSTIN numbers. The unregistered transporters and businesses can enroll under the e-way bill system by providing their PAN number or Aadhaar. Modes of generation of e-way bill The....
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.... e-way bill can be generated in the following modes- * Web-online using browser on laptop or desktop or phones etc., * Android based mobile app on mobile phones; * Via SMS through registered mobile number; * Via API (Application Program Interface) i.e, integration of IT system of user with e-way bill system for generation of e-way bill; * Tool based bulk generation of e-way bills; * Th....
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....ird party based system of Suvihda Providers. E-way bill system in States The following are the stages for the roll out of E-way bills- * The E-way bills will be rolled out on trial basis from 16.01.2018. * The E-way bill rules will come into effect in India from 01.02.2018. * The States can opt to follow e-way bill system at any time before 01.06.2018. * From 01.06.2018 the e-way bill ru....
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....les will uniformly apply to all States. The e-way bill system has already been in vogue in four States viz., Karnataka, Rajasthan, Uttarakhand, Sikkim and Kerala. These States together are generating nearly 1.4 lakh e-way bills per day. * Uttarakhand issued notification for e-way bill which came into effect from 01.01.2018; * Rajasthan issued notification for e-way bill which came into effect....
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.... from 20.12.2017; * Karnataka issued notification for e-way bill which came into effect from 06.09.2017; These States has - * released SMS module; * bulk generation of e-way bills; * API interface.<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....