TaxTMI 
TaxTMI 
Implementation of E-way bill system for Interstate supplies
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....rintendent 9425477582 3 Shailesh Mehta Superintendent 9425039359 4 Ashwini Tiwari Superintendent 9589710666 5 Mayank Uttam Inspector 7898381164 3. Attention is also invited to the FAQs released by CBEC, New Delhi regarding E-way bill (Copy enclosed), which is also available in the CBEC's website cbec.gov.in under the link Home > GST > My GST > FAQs on e-way bill. In case of any problem being faced, it is requested to go through the FAQs which may solve the problem. In case the FAQs do not help resolve the issue then the above mentioned officers may be contacted. 4. For details of provisions relating to E-way bill, please refer to the Trade Notice No. 76/2017-18 dated 08.03.2018 issued on the basis of Notification No. 12/2018- Central Tax dated 07.03.2018 which is also available in this Commissionerate's website i.e. gstindore.gov.in under tab Trade Notice'. 5. All the Trade Associations, Chamber of Commerce, industries and members of Regional Advisory Committee are requested to bring the contents of the instant Trade Notice, Notification No. 15/2018- Central Tax dated 23.03.2018 and the FAQs regarding e-way bill may please be brought to t....
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.... unable to get the contact details (mobile number of email address) for your GSTIN from the GST Common Portal (www.gst.gov.in). Please contact GST helpdesk 0120-4888999. • Whenever, I'm trying to register with my GSTIN, the system is saying 'Invalid GSTIN' or the details for this GSTIN are not available in GST Common Portal. How should I resolve this issue? This is indicating that the GSTIN entered by you is wrong or your GSTIN details is not available in the GST Common Portal. Please check the GSTIN entered or go to the GST portal (www.gst.gov.in) and check the details of your GSTIN under 'Search Taxpayer' tab. • Whenever I am trying to register, the system is showing wrong address or mobile number. How should I resolve this issue? This is indicating that you might have updated your business registration details in the GST Common Portal recently. Please click the 'Update from Common Portal' button on the eway bill portal, to pull the latest data from the GST Common Portal. If even after this action, wrong data is displaying, kindly update the details in GST common portal through amendment process. 3. FAQs - Enrolment • Why the transporter needs to enroll....
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.... password. Please use them to log into the e-way bill system. If you have forgotten the username or password, then please use the 'Forgot Username' or 'Forgot Password' facility provided on the portal to recollect your username or create new password accordingly. 4. FAQs - Login • Whenever, I am trying to login the system says 'Invalid Login…Please check your username and password'. How should I resolve this issue? This is indicating that you are trying to login to the e-way bill system with incorrect username and password. Please check the username and password being used to login to the system. If you have forgotten the username or password, then please use the 'Forgot Username' or 'Forgot Password' facility provided on the portal to recollect your username or create new password accordingly. • Whenever, I am trying to login the system says 'Your account has been frozen'. How should I resolve this issue? This is indicating that your account has been frozen because you might have cancelled your registration or your GSTIN has been de-activated in the GST Common Portal. Please visit the GST Common Portal (www.gst.gov.in) to find the status of your GSTIN un....
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....use. • What are pre-requisites to generate the e-way bill? The pre-requisite for generation of eway bill is that the person who generates eway bill should be a registered person on GST portal and he should register in the eway bill portal. If the transporter is not registered person under GST it is mandatory for him to get enrolled on e-waybill portal (https://ewaybillgst.gov.in) before generation of the e-way bill. The documents such as tax invoice or bill of sale or delivery challan and Transporter's Id, who is transporting the goods with transporter document number or the vehicle number in which the goods are transported, must be available with the person who is generating the e-way bill. • If there is a mistake or wrong entry in the e-way bill, what has to be done? If there is a mistake, incorrect or wrong entry in the e-way bill, then it cannot be edited or corrected. Only option is cancellation of eway bill and generate a new one with correct details. • Whether e-way bill is required for all the goods that are being transported? The e-way bill is required to transport all the goods except exempted under the notifications or rules. Movement of handic....
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.... If you don't enter the vehicle number for transportation by road or transport document number for other cases, the system will show you the PART-A slip. It indicates that you have not completed the e-way bill generation process. Only when you enter the Part-B details, e-way bill will be generated. • How to generate e-way bill from Part-A Slip? Part-A Slip is entry made by user to temporarily store the document details on the e-way bill system. Once the goods are ready for movement from the business premises and transportation details are known, the user can enter the Part-B details and generate the e-way bill for movement of goods. Hence, Part-B details convert the Part-A slip into e-way bill. • What are the documents that need to be carried along with the goods being transported? The person in charge of a conveyance shall carry the invoice or bill of supply or delivery challan, bill of entry as the case may be and a copy of the e-way bill number generated from the common portal. Please refer relevant rules for details. • How to generate the e-way bill from different registered place of business? The registered person can generate the e-way bill from hi....
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....oms clearance and in case of import, the place where the consignment is reached the country to the destination place and cleared by Customs. • Whether e-way bill is required, if the goods are being purchased and moved by the consumer to his destination himself? Yes. As per the e-way bill rules, e-way bill is required to be carried along with the goods at the time of transportation, if the value is more than ₹ 50,000/-. Under this circumstance, the consumer can get the e-way bill generated from the taxpayer or supplier, based on the bill or invoice issued by him. The consumer can also enroll as citizen and generate the e-way bill himself. • Can the e-way bill be modified or edited? The e-way bill once generated cannot be edited or modified. Only Part-B can be updated. However, if e-way bill is generated with wrong information, it can be cancelled and generated afresh. The cancellation is required to be done within twenty four hours from the time of generation. • Before submission, the system is not allowing to edit the details. What is the reason? The system allows editing the details of e-way bill entries before submission. However, if the products/....
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....son? There is a chance that consignee or recipient may reject to take the delivery of consignment due to various reasons. Under such circumstances, the transporter can get one more e-way bill generated with the help of supplier or recipient by indicating supply as 'Sales Return' with relevant documents, return the goods to the supplier as per his agreement with him. • What has to be done, if the validity of the e-way bill expires? If validity of the e-way bill expires, the goods are not supposed to be moved. However, under circumstance of 'exceptional nature and trans-shipment', the transporter may extend the validity period after updating reason for the extension and the details in PART-B of FORM GST EWB-01. • Can I extend the validity of the e-way bill? Yes, one can extend the validity of the e-way bill, if the consignment is not being reached the destination within the validity period due to exceptional circumstance like natural calamity, law and order issues, trans-shipment delay, accident of conveyance, etc. The transporter needs to explain this reason in details while extending the validity period. • How to extend the validity period of e-way bill? ....
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.... different from the State of Dispatch the Tax components are entered as per the State (Bill From). That is, if the billing party is inter-state for the supplier, IGST is entered and if the billing party is intra-state for the supplier, the SGST and CGST are entered irrespective of movement of goods whether movement happened within state or outside the state. • How the transporter is identified or assigned the e-way bill by the taxpayer for transportation? While generating e-way bill the taxpayer has a provision to enter the transporter id in the transportation details section. If he enters 15 digits transporter id provided by his transporter, the e-way bill will be assigned to that transporter. Subsequently, the transporter can log in and update further transportation details in Part B of eway bill. • How to generate e-way bill, if the goods of one invoice is being moved in multiple vehicles simultaneously? Where the goods are being transported in a semi knocked down or completely knocked down condition, the EWB shall be generated for each of such vehicles based on the delivery challans issued for that portion of the consignment as per CGST Rule 55 which provide....
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....ed/updated by any other transporter? The present transporter can fill or update PART-B of the EWB. The e-way bill can be assigned from one transporter to another transporter, for further movement of consignment. Under this circumstance, the latest transporter, assigned for that eway bill, can update Part-B of EWB. • If the vehicle, in which goods are being transported, having e-way bill is changed, then what is required to be done? The e-way bill for transportation of goods should always have the vehicle number that is actually carrying the goods. There may be requirement to change the vehicle number after generating the e-way bill or after commencement of movement of goods, due to trans-shipment or due to breakdown of vehicle. In such cases, the transporter or generator of the e-way bill can update the new vehicle number in Part B of the EWB. • What is to be done (in an EWB) if the vehicle breaks down? If the vehicle breaks down, when the goods are being carried with an EWB, then transporter can get the vehicle repaired and continue the journey in the same EWB. If he has to change the vehicle, then he has to enter the new vehicle details in that EWB, on the ewa....
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....le modes of transportation, i.e., road, rail, ship, air for the same e-way bill? One e-way bill can go through multiple modes of transportation before reaching destination. As per the mode of transportation, the EWB can be updated with new mode of transportation by using 'Update Vehicle Number'. Let us assume the goods are moving from Cochin to Chandigarh through road, ship, air and road again. First, the taxpayer generates the EWB by entering first stage of movement (by road) from his place to ship yard and enters the vehicle number. Next, he will submit the goods to ship yard and update the mode of transportation as Ship and transport document number on the e-way bill system. Next, after reaching Mumbai, the taxpayer or concerned transporter updates movement as road from ship yard to airport with vehicle number. Next the taxpayer or transporter updates, using 'update vehicle number' option, the Airway Bill number. Again after reaching Delhi, he updates movement through road with vehicle number. This way, the e-way bill will be updated with multiple mode of transportation. • How does transporter come to know that particular e-way bill is assigned to him? The transport....
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....are not transported as per the details furnished in the e-way bill. • Whether the e-way bill can be cancelled? If yes, under what circumstances? Yes, e-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill. The e-way bill can be cancelled within 24 hours from the time of generation. 8. FAQs - Rejecting EWB • Who can reject the e-way bill and. Why? The person who causes transport of goods shall generate the e-way bill specifying the details of other person as a recipient of goods. There is a provision in the common portal for the other party to see the e-way bill generated against his/her GSTIN. As the other party, one can communicate the acceptance or rejection of such consignment specified in the e-way bill. If the acceptance or rejection is not communicated within 72 hours from the time of generation of eway Bill or the time of delivery of goods whichever is earlier,, it will be deemed that he has accepted the details. • How does the taxpayer or recipient come to know about the e-way bills generated on his GSTIN by other person/party? As per the rule, the taxpayer or recipie....
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.... is generated with 10 EWBs to move 3 consignments to destination Y and 7 consignments to destination X, then on the way the transporter can deliver 3 consignments to destination Y out of 10 and move with remaining 7 consignments to the destination X with the same CEWB. Alternatively, two CEWB can be generated one for 3 consignments for destination Y and another CEWB for 7 consignments for destination X. 10. FAQs - Other modes • What are the modes of e-way bill generation, the taxpayer can use? The e-way bill can be generated by any of the following methods: * Using Web based system * Using SMS based facility * Using Android App * Bulk generation facility * Using Site-to-Site integration * Using GSP (Goods and Services Tax Suvidha Provider) • How can the taxpayer use the SMS facility to generate the e-way bill? The taxpayer has to register the mobile numbers through which he intends to generate the e-way bill on the e-way bill system. Please see the user manual for SMS based e-way bill generation available on the portal for further details. • How can the taxpayer use the Android App to generate the e-way bill? The taxpayer has to regist....
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.... manual of the bulk generation tools on the portal. • What are the benefits of the bulk generation facility? Benefits of the bulk generation facility are as follows: * Generation of multiple e-way bills in one go. * It avoids duplicate keying in of the invoices to generate e-way bills. * It avoids the data entry mistakes while keying in for generation of e-way bills. • How can the registered person integrate his/her system with e-way bill system to generate the e-way bills from his/her system? The integration between e-way bill system and registered persons' system can be done through APIs. For availing this facility, the registered person should register the server details of his/her systems (through which he wants to generate the e-way bill using the APIs of e-way bill system) with e-way bill system. For further details, please go through the user manual. • What is API Interface? API interface is a site-to-site integration of two systems. Using this, the taxpayer can link his IT system with EWB system to generate EWB directly from his IT solution without keying in the details for EWB form in the Portal. This reduces duplicate data entry and elim....
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....ier or recipient. To change his position from supplier or recipient to transporter, the taxpayer has to select the option 'Register as Transporter' under registration and update his profile. Once it is done with logout and re-login, the system changes taxpayer as transporter and allows him to enter details of both supplier and recipient in EWB as per invoice. • How does the taxpayer update his latest business name, address, mobile number or e-mail id in the e-way bill system? EWB System( www.ewaybillgst.gov.in ) is dependent on GST Common portal (www.gst.gov.in) for taxpayers registration details like legal name/trade name, business addresses, mobile number and e-mail id. EWB System will not allow taxpayer to update these details directly in the EWB portal. If taxpayer changes these details at GST Common portal, it will be updated in EWB system within a day automatically. Otherwise, the taxpayer can update the same instantaneously by selecting the option 'Update My GSTIN' in the e-Way bill system and the details will be fetched from the GST common portal (www.gst.gov.in) and updated in the e-Way bill system. • Why do I need sub-users? Most of the times, the taxp....
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.... taxpayer or transporter has been detained by the tax officers for more than 30 minutes, then the transporter can enter the detention report on EWB Portal, which will reach the designated officer immediately, so that he can take an appropriate action accordingly. • When is a detention report to be raised? Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in the EWB system. The detention report will go to the concerned senior GST State/Central officer to redress the grievance. 12. FAQs - Miscellaneous • What is Over Dimensional Cargo? Over Dimensional Cargo mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules 1989 made under the Motor Vehicles Act, 1988. • How the consignor is supposed to give authorization to transporter or ecommerce operator and courier agency for generating PART-A of e-way bill? It is their mutual agreement and way out to do the same. If a transporter or courier agency or the e-commerce operator fills PART-A, it will be assumed by the department that they ....
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....he movement of empty cargo containers? No, such movement has been exempted from e-way bill. • Does the movement of goods under Customs seal require e-way bill? No, such movement has been exempted from e-way bill. • Does the movement of goods which are in transit to or from Nepal/Bhutan, require e-way bill for movement? No, such movement has been exempted from e-way bill. • Is the temporary vehicle number allowed for e-way bill generation? Yes, temporary vehicle number can also be inserted as vehicle number for the purpose of e-way bill generation. • Whether e-way bill is required for intra -State movement of goods? At present e-way bill is required only for inter-State movement of goods. For intra-State movement of goods the requirement for e-way bill will be introduced in a phased manner, for which rules will be notified by respective states separately. • I am dealer in tractors. I purchased 20 tractors from the manufacturer. These tractors are not brought on any motorized conveyance as goods but are brought to my premise by driving them. Also, these tractors have not got the vehicle number. Is e-way bill required in such cases? E-way....