The concept of “waybill” or “border check post” existed
under various state VAT laws to check and prevent movement of goods without
payment of VAT. Similarly, under GST regime, Central Govt. has empowered itself
u/s 68 of CGST Act to introduce mechanism to prevent movement of goods without
payment of GST.
Consequently, Govt. came up with concept of Electronic Way
Bill (also known as e-way bill). The Central Govt., through CBEC has
issued Notification 27/2017, laying down rules in respect of e-way bill.
In this article, the attempt has been made to summarize said
notification in lucid language for understanding by business owners and
business enablers.
#1 Applicability
No e-way bill is required for
following cases:
(a) Where the goods being transported are specified in
Annexure to the Notification 27/2017 (majorly food, dairy and essential
products);
(b) Where the goods are being transported by a non-motorised
conveyance;
(c) 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; and
(d) in respect of movement of goods within such areas as are
notified under clause (d) of sub-rule (14) of rule 138 of the Goods and
Services Tax Rules of the concerned State.
#2 Who need to file FORM GST EWB-01?
1. Consignor of Goods (Registered Person) or Consignee of
Goods (Registered Person) will electronically generate e-way bill by furnishing
information relating to the goods to be transported in FORM GST EWB-01.
2. If the e-way bill is generated neither by Consignor nor
by Consignee and the goods are handed over to transporter, then, Transporter
must generate e-way bill. However, transporter is not responsible to generate
an e-way bill in case of transport by railway, by air or by vessel.
3. Where the Consigner of Goods is Unregistered Person, the
e-way bill shall be generated by such person, transporter or Consignee who is
Registered Person (if consignee is known at time of transport).
4. Where the goods are transported within the State or UT
from the place of business of the consignor to the place of business of the
transporter for further transportation for less than 10 kms., details in Part B
of FORM GST EWB-01 need not be filled but Part A has to be filled.
Upon generation of the e-way bill on the common portal, a
unique e-way bill number (EBN) shall be made available to the supplier, the
recipient and the transporter on the common portal.
#3 Responsibilities Casted on
Transporters
Under the e-way bill mechanism significant responsibilities
are placed on Transporters for the goods being carried in their conveyance.
Following are the responsibilities placed apart from those mentioned above:
1. Any transporter transferring goods from one conveyance to
another in the course of transit shall, before such transfer and further
movement of goods, update the details of conveyance in the e-way bill on the
common portal. However, this is not required where the goods are transported
for a distance of less than 10 kms within the State or UT from the place of
business of the transporter to the place of business of the final consignee.
2. In case where multiple consignments are being transported
in one vehicle, transporter may generate consolidated e-way bill in FORM GST
EWB-02 which would indicate the serial number of e-way bills generated in
respect of each consignment.
3. In a scenario where value of goods of different
Consignors or Consignees is below Rs. 50,000/- and they had not generated e-way
bill but total value of all the consignment in a vehicle is exceeding Rs. 50,000/-,
the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill
of supply or delivery challan and may also generate a consolidated e-way bill
in FORM GST EWB-02.
#4 Timing of generating E-way Bill
The E-way bill in FORM GST EWB-01 and FORM GST EWB-02 has to
be filed before commencement of movement of goods by Road, by Railway, by Air
or by Vessel.
#5 Validity of E-way Bill
1. Cancellation – In case the e-way bill is generated but
later goods are not transported or nature of goods to be transported is
changed, the e-way bill can be cancelled within 24 hours of generation. This
facility is not available, if e-way bill has been verified in transit by
relevant authority.
2. Validity – An e-way bill or a consolidated e-way bill
generated under this rule shall be valid for the period as mentioned below:
#6 Role of Recipient of Consignment
The details of e-way bill will be made available to
recipient, who shall communicate his acceptance or rejection. If recipient does
not communicate his rejection within 72 hours, it will be taken as deemed
acceptance.
The e-way bill generated, as per GST Rules of any State
shall be valid in every State and Union territory. Therefore, One Tax of this
One Nation aims to remove the redundancy of compliance enabling seamless
movement of goods at the same time ensuring tax is not evaded.
The e-way bill mechanism is expected to be rolled out from
October. Though the complexity and unfamiliarity of procedures remains primary
concern of businesses, the business organizations armed with right mix of
technology and professionals would be in better position to avoid costly errors.
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