TaxTMI 
TaxTMI 
E-Way Bill
X X X X Extracts X X X X
X X X X Extracts X X X X
....all be the value, determined in accordance with the provisions of section 15 of the CGST Act, 2017, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document, and shall exclude the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods. Q 107. Whether consignment value of goods shall include tax also? In case of movement other than by way of supply, value may not be available. How to value such cases? Ans. As per Explanation 2 to Rule 138(1) of CGST Rules, 2017, the consignment value shall also include the Central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document. Furthermore, in view of the valuation provisions in Section 15 of the CGST Act, 2017, Customs duty shall also be includible in the value of goods. In case of movement of goods for reasons other than supply, the movement would be occasioned by means of a delivery challan which is a mandatory document. The delivery challan has to neces....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he SGST Rules, 2017 of the concerned State. e) where the goods, other than de-oiled cake, being transported are specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 f) where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; and g) where the goods being transported are treated as no supply under Schedule III of the Act. h) where the goods are being transported- (i) under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or (ii) under customs supervision or under customs seal; i) where the goods being transported are transit cargo from or to Nepal or Bhutan; j) where the goods being transported are exempt from tax under notifications No. 7/2017-Central Tax (Rate), dated 28.06.17 and No. 26/2017- Central Tax (Rate), dated the 21.09.17; k) any movement of goods caused by defence formation under Ministry....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Part A may be furnished by such ecommerce operator. Q 114. Who has to generate E-way bill in case of transportation of goods by rail, air or vessel? Ans. The registered person, being the supplier or recipient, is required to generate E-way Bill by furnishing the information in part B of the E-Way bill viz. transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number). Q 115. Who causes movement of goods? Ans. The movement of goods can be caused by the supplier, if he is registered and he undertakes to transport the goods. In case the recipient undertakes to transport or arrange transport, the movement would be caused by him. In case the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods. Q 116. Is there any time gap allowed between furnishing information in Part-A and updating transport details in Part-B? Ans. On furnishing of Part-A, a unique number will be generated on the portal which shall be valid for 15 days for updating of Part B of FORM ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... However, the supplier has an option to generate e-way bill under "citizen" option on the e-way bill portal Recipient is known and is registered Deemed to be caused by the Registered recipient Recipient to generate e-way bill Q 119. What are the reasons for transportation to be furnished in the part A of e-way bill? Ans. E-way bill is to be issued for movement of goods, irrespective of the fact whether the movement of goods is caused by reasons of supply or otherwise. The format for GST EWB-01 lists ten reasons for transportation viz Supply, Export or Import, Job Work, SKD or CKD, Recipient not known, Line Sales, Sales Return, Exhibition or fairs, for own use and Others, one of which can be chosen. Q 120. Whether an unregistered transporter need to compulsorily enroll on the e-way bill system? Ans. Yes, in terms of Rule 58 of the CGST Rules, 2017 read with section 35(2) of the CGST Act, 2017, a transporter and operator of godown or warehouse, if not already registered, shall have to enrol on the common portal by filing GST ENR-01. The transporter enrolled in any one State or UT shall be deemed to be enrolled in other States as well. The unregistered transporter....
X X X X Extracts X X X X
X X X X Extracts X X X X
....been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter. Q 125. How does transporter come to know that particular e-way bill has been assigned to him? Ans. The transporter comes to know the EWBs assigned to him by the taxpayers for transportation, in one of the following ways: * The transporter can go to reports section and select 'EWB assigned to me for trans' and see the list. * The transporter can go to 'Update Vehicle No' and select 'Generator GSTIN' option and enter taxpayer GSTIN, who has assigned or likely to assign the EWBs to him. * The tax payer can contact and inform the transporter that the particular EWB is assigned to him. Q 126. How does the supplier or recipient come to know about the e-way bills generated on his GSTIN by other person/party? Ans. The supplier or the recipient can view the same from either of the following options: * He can view on his dashboard, after logging on to the system; * He can go to reject option and select date and see the e-way bills ge....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Multiple consignments in one conveyance; all more than ₹ 50000/-; and the consignor has generated e-way bill for all the consignments. A consolidated e-way bill in FORM GST EWB-02 may be generated on the common portal prior to the movement Multiple consignments in one conveyance; all more than ₹ 50000/-; but the consignor has not generated e-way bill The relevant provision 138(7) has not been brought into force as of now, so e-way bill not required to be generated by transporter Multiple consignments in one conveyance; a few less than ₹ 50000/- and e-way bill not generated for these consignments (less than ₹ 50,000/-) The relevant provision 138(7) has not been brought into force as of now, so e-way bill not required to be generated by transporter Q 131. Many distributors transport goods of multiple customers and know the details of the requirement only at the time of delivery? What to do if name of the consignee is not known? Ans. Such movement of goods would be for reasons other than supply. The reasons for transportation will have to be mentioned in the Part A of the e-way bill. Q 132. What is the validity period of e-way bi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he common portal. The common portal will generate the EBN. Q 139. Whether e-way bill generated in one state is valid in another state? Ans. Yes, it is valid throughout the country. Q 140. What if one consignment, is transported in CKD/SKD condition in multiple transport vehicles? Ans. As per Rule 55(5) of the CGST Rules, 2017, in such cases, the supplier shall issue the complete invoice before dispatch of the first consignment and shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice. Each such subsequent consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and the original copy of the invoice shall be sent along with the last consignment. Every consignment shall also be accompanied with a separate e-way bill. Q 141. Can a transport vehicle be intercepted? Ans. Yes, the Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods. Physical verification of a spec....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Commissioner. Q 146. What are RFIDs? Ans. RFIDs are Radio Frequency Identification Device used for identification. The Commissioner may require RFIDs to be embedded on to the conveyance in such manner as may be notified. The Commissioner shall get RFID readers installed at places where the verification of movement of goods is required to be carried out and verification of movement of vehicles shall be done through such device readers where the e-way bill has been mapped with the said device. Q 147. Is it necessary that the e-way bill has to be mapped to a RFID device? Ans. It is optional. However, The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods. Q 148. Are there any special situations where eway bill needs to be issued even if the value of the consignment is less than ₹ 50,000/-? Ans. As per the provisos to Rule 138(1) of CGST Rules, 2017, where goods are sent by a principal located in one State to a job worker located i....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... Transporter A moves the goods from City X to City Y. For completing the movement of goods i.e. from City Y to City Z, Transporter A now hands over the goods to Transporter B. Thereafter, the goods are moved to the destination i.e. from City Y to City Z by Transporter B. How would the e-way bill be generated in such situations? Ans. In such a scenario, only one e-way bill would be required. PART A of Form GST EWB-01 can be filled by the consignor and then the e-way bill will be assigned by the consignor to Transporter A. Transporter A will fill the vehicle details, etc. in Part B of FORM GST EWB-01 and will move the goods from City X to City Y. On reaching City Y, Transporter A will assign the said e-way bill to the Transporter B. Thereafter, Transporter B will be able to update the details of PART B. Transporter B will fill the details of his vehicle and move the goods from City Y to City Z. Q 155. Consider a situation where a Consignor hands over his goods for transportation on Friday to transporter. But, the assigned transporter starts the movement of goods on Monday. How would the validity of e-way bill be calculated in such situations? Ans. The validity period of e-way b....