Prime Factors you need to know about E-Way Bill Generation

Overview of E-way Bill

  1. Introduction
  2. Effective Date
  3. How to Generate E way Bill
  4. The circumstance was E way bill not required
  5. Details Required for E-way bill
  6. What is the validity of the E waybill
  7. What are the recent changes in the E waybill
  8. FAQ

INTRODUCTION

  • CGST rules have been framed wherein every registered person under CGST Act is required to furnish information prior to commencement of movement of goods and generation of E waybill.
  • A person in charge of conveyance, E way bill is also required to be accompanied by other documents with the goods during their movement.
  • So, In case any movement of goods is required for support to generate E waybill.

What is an Effective Date?

  • E way bill was made effective for the inter-state movement of goods from April 1st.
  • The state introduced the E waybill for the Intra-State movement of goods on different dates.

How to Generate E -way Bill

Website for E way Bill https://ewaybill.nic.in

Need to generate E way bill if the movement of goods of consignment value exceeds Rs 50,000/-

Eway bills should be generated irrespective of the value in the following cases.

  1. Inter-state movement of goods between Principal and job worker.
  2. Inter-state movement of handicraft goods by a person exempted from registration.

Circumstances were E- way Bill not Require

  • Transportation by a non-motorized conveyance
  • Transportation of goods
  1. From Customs port/airport/air cargo to an inland container depot(ICD) or Container freight station(CFS)
  2. From ICD of CFS to Ports, or from customs port to another
  3. Under customs supervision or under customs seal.
  •  Transit cargo from or to Nepal or Bhutan
  • The movement caused by the defense. Movement by rail where consigner is Govt or Local authority.
  • Transportation (against delivery challan under Rule 55 up to a distance of 20Kms.

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Goods for which E -Way Bill not Required

  • Empty cargo
  • Empty cylinders for Packing of LPG
  • Goods treated as Supply’ under Schedule 111
  • Non Taxable Goods like Alcoholic Liquor, Petroleum crude, Diesel, Petrol Natural Gas.
  • Goods exempted under notification 2/2017
  • Heavy water and Nuclear Fuels.
  • LPG for supply to households
  • Kerosene sold under PDS
  • Currency etc.

Details Required for E – Way Bill

  • E Way Bill has 2 Parts to  upload Viz Part A and Part B

Contents of Part A

  1. GSTIN
  2. Place of Dispatch and Delivery
  3. Document No and Date
  4. Value of Goods
  5. HSN Code
  6. Reason for Transport
  7. GSTIN of Transport

Contents of Part B

  1. Vehicle No. of road
  2. Transport document No
  3. Temporary Vehicle (Railway Receipt No)

Enhancement in E-way bill effective April 2019

  • Auto calculation of distance based on PIN Codes
  • Blocking generation of Multiple Eway for same invoice/Document
  • Report on the list of E-way bills about to expire soon.

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