TaxTMI 
TaxTMI 
Implementation of E-way bill system for Interstate supplies
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.... Superintendent 9993428000 2 Ravindra Ghanshani Superintendent 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 ....
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....T Common Portal, how should I resolve this issue? This is indicating that e-way bill system is 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 por....
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.... you have already enrolled on the e-way bill portal by providing your PAN, business and other details and created your username and 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....
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....l and generate the e-way bill for movement of goods for his clients. Any person can also enroll and generate the e-way bill for movement of goods for his/her own 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 ....
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....ill and keep it ready for entering details of mode of transportation in Part B of eway bill. * When I enter the details in e-way bill form, the system is not generating e-way bill, but showing Part-A Slip? 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 gen....
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....consignment from the source to destination has to be considered based on the distance within the country. That is, in case of export, the consignor place to the place from where the consignment is leaving the country, after customs 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 Rs. 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 f....
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....ce, one EWB has to be generated, irrespective of the fact whether same or different consignors or consignees are involved. Multiple invoices cannot be clubbed to generate one EWB. However after generating all these EWBs, one Consolidated EWB can be prepared for transportation purpose, if goods are going in one vehicle. * What has to be done by the transporter if consignee refuses to take goods or rejects the goods for any reason? 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. ....
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....from some others' premises to the consignee as per the business requirements. This is known as 'Billing From' and 'Dispatching From'. E-way bill system has provision for this. In the e-way bill form, there are two portions under 'FROM' section. In the left hand side - 'Bill From' supplier's GSTIN and trade name are entered and in the right hand side - 'Dispatch From', address of the dispatching place is entered. The other details are entered as per the invoice. In case Bill From location State is 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 a....
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....-Way bill is required for movement of goods upto a distance of 20 Km from the place of business of consignor to a weighbridge for weighment or from the weighbridge back to the place of business of consignor, within the same State, subject to the condition that the movement of goods is accompanied by a delivery challan issued in accordance with Rule 55. * Who all can update the vehicle number for the e-way bill? The Vehicle number can be updated by the generator of the e-way bill or the transporter assigned by the generator for that particular e-way bill. * Can Part-B of e-way bill entered/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 requiremen....
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.... part B of the E Way Bill. * Can I use different modes of transportation to carry the goods having an e-way bill? If so, how to update the details? Yes. One can transport goods through different modes of transportation - Road, Rail, Air, Ship. However, PART-B of e-way bill have to be updated with the latest mode of transportation or conveyance number using 'Update vehicle number/mode of transport ' option in the Portal. That is, at any point of time, the details of conveyance specified in the e-way bill on the portal, should match with the details of conveyance through which goods are actually being transported. * How to enter multiple 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....
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....he consignments reach the particular branch of transporter from different places in different vehicles. These consignments are sorted out, to be transported to different places in different Vehicles. Now, the concerned branch user instead of updating the vehicle for each one of the EWBs, can generate 'Consolidated EWB' for multiple EWBs which are going in one vehicle towards next branch/destination. 7. FAQs - Cancelling EWB * Can the e-way bill be deleted or cancelled? The e-way bill once generated cannot be deleted. However, it can be cancelled by the generator within 24 hours of generation. If a particular EWB has been verified by the proper officer, then it cannot be cancelled. Further, 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. * 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....
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....e destination as per the validity period of the individual EWB. * What has to be done, if the vehicle number has to be changed for the consolidated e-way bill? There is an option available under the 'Consolidated EWB' menu as 'regenerate CEWB'. This option allows you to change the vehicle number to existing Consolidated EWB, without changing the individual EWBs. This generates a new CEWB, which has to be carried with new vehicle. Old CEWB will become invalid for use. * Can the 'consolidated e-way bill' (CEWB) have the goods / e-way bills which are going to be delivered before reaching the destination defined for CEWB? Yes, the consolidated e-way bill can have the goods or e-way bills which will be delivered to multiple locations as per the individual EWB included in the CEWB. That is, if the CEWB 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 consig....
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....ests through JSON file. This can be done in two ways - registered taxpayer or transporter can prepare the JSON file directly from his automated system. If he is unable do so, he can use excel based bulk generation tool available on the portal. The invoice and other details need to entered as per the format and JSON file can be generated. This JSON file need to be uploaded in the portal for generation of multiple e-Way bills. For more details, please refer to the 'user manual of the bulk generation' and 'bulk generation tools' under tool section at EWB portal and follow the instructions. * Bulk generation facility can be used for what activities on e-way bill portal? One can use bulk generation facility for • Generation of e-way bills, • Updation of Part-B of e-way bills • Generation of Consolidated e-way bills Pl refer to the user 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....
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....bsp; However, the taxpayer should meet the following criteria to use the API interface: * His invoicing system should be automated with IT solutions. * He should be ready to change his IT system to integrate with EWB system as per API guidelines. * He should be generating at least 1000 invoices/e-way bills per day. * His system should have SSL based domain name. * His system should have Static IP Address. * He should have pre-production system to test the API interface. 11. FAQs - Other Options * How does the taxpayer become transporter in the e-way bill system? Generally, registered GSTIN holder will be recorded as supplier or recipient and he will be allowed to work as supplier or recipient. If registered GSTIN holder is transporter, then he will be generating EWB on behalf of supplier or recipient. He need to enter both supplier and recipient details while generating EWB, which is not allowed as a supplier 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. ....
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....tion, the reports are limited to be generated for a day. The user can change date and generate the report for that date. Hence, the user is advised to generate report daily and save in his system. * Why masters have to be entered? EWB system has an option to enter the masters of user - client master, supplier master, transporter master and product master. If user creates these masters, it will simplify the generation of e-way bill for him. That is, the system auto populates the details like trade/legal name, GSTIN, address on typing few character of client or supplier, HSN Code, tax rates etc. It also avoids data entry mistakes by operator while keying in the details. * Can I upload the masters available in my system? Yes, you can upload your customers, suppliers and product details into e-way bill system by preparing the data as per the format provided in the tools option in the portal and upload in the master option after logging in. * What is a detention report under grievance menu? If the goods or the vehicle of the taxpayer or transporter has been detained by the tax officers for more than 30 minutes, then the transporter can enter the deten....
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....lways shall not deliver goods unless the e-way bill required under rules is produced at the time of delivery. But for the purposes of e-way bill, the expression 'transported by railways' does not include the 'leasing of parcel space by Railways'. * If the value of the goods carried in a single conveyance is more than 50,000/- though value of all or some of the individual consignments is below Rs. 50,000/-, does transporter need to generate e-way bill for all such smaller consignments? As rule 138(7) will be notified from a future date, hence till the notification for that effect comes, transporter needs not generate e-way bill for consignments having value less than Rs. 50,000/-, even if the value of the goods carried in single conveyance is more than Rs. 50,000/-, till the said sub-rule is notified. * Does the vehicle carrying goods from CSD to unit run canteens need e-way bill? No, these are exempted supply and therefore have been exempted from the requirement of carrying e-way bill. * Is the e-way bill required for the movement of empty cargo containers? No, such movement has been exempted from e-way bill. * Does the movement of goods under Customs sea....