GST E-WAY BILL IN BRIEF BY: KHANDHAR & ASSOCIATES

GST E-WAY BILL IN BRIEF BY: KHANDHAR & ASSOCIATES
CHARTERED ACCOUNTANTS GST E-WAY BILL IN BRIEF

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS WHAT IS E-WAY BILL: Electronic Way Bill (E-Way Bill) is basically a compliance mechanism Wherein by way of a digital interface The person causing the movement of goods uploads the relevant information Prior to the commencement of movement of goods and Generates e-way bill on the GST portal E-way bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding Rs 50,000.

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS WHY E-WAY BILL?? Section 68 of the Act mandates that the Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. Rule 138 of CGST Rules, 2017 prescribes e-way bill as the document to be carried for the consignment of goods in certain prescribed cases. Hence e-way bill generated from the common portal is required.

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS SECTION 68 OF CGST ACT: 1)The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed. (2)The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed. (3)Where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods.

E-WAY BILL RELATED NOTIFICATIONS:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS E-WAY BILL RELATED NOTIFICATIONS: Central Government has issued below notification with respect to E-Way Bill as of now: Notification No 10/2017 dated Only Rule 138 inserted, without notifying detailed regulation Notification No 12/2018 dated Revised EWB Rules notified Notification No 15/2018 dated EWB Rules made effective from 1st April 2018

Notification 12/2018 dated 7th March,2018-Amending Rule 138 to 138D
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS Notification 12/2018 dated 7th March,2018-Amending Rule 138 to 138D RULE PARTICULAR RULE 138 Information to be furnished prior to commencement of movement of goods and generation of e-way bill RULE 138A Documents and Devices to be carried by a person-in-charge of a conveyance RULE 138B Verification of Documents and Conveyance RULE 138C Inspection and Verification of Goods RULE 138D Facility of uploading information regarding detention of vehicles

Consignment Value = Transaction Value + Taxes
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS Consignment Value = Transaction Value + Taxes CALCULATION OF CONSIGNMENT VALUE: It, Means, value determined as per Sec 15, declared in an invoice / bill of supply / delivery challan and Includes: the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document. Exclude: Value of exempt supply of goods

WHEN & WHO WILL GENERATE E-WAY BILL:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS WHEN & WHO WILL GENERATE E-WAY BILL: Every Registered person, who causes movement of goods of Consignment value exceeding Rs 50,000/- - In relation to a supply or - For reasons other than supply or - Due to inward supply from an unregistered person Shall before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal.

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS Transporter : On receipt of authorization from received from registered person may furnish information in Part A of FORM GST EWB-01 E Commerce Operator /Courier Agency: On receipt of authorisation from received from consignor may furnish information in Part A of FORM GST EWB-01

COMPULSORY E-WAY BILL EVENIF CONSIGNMENT VALUE BELOW Rs.50000/-:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS COMPULSORY E-WAY BILL EVENIF CONSIGNMENT VALUE BELOW Rs.50000/-: JOB WORK: where goods are sent by a Principal located in one State to Job worker located in any other State, the e-way bill shall be generated by the principal or jobworker irrespective of the value of the consignment. HANDICRAFT GOODS: where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration, the e-way bill shall be generated by the said person irrespective of the value of the consignment

CONTENTS OF E-WAY BILL:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS CONTENTS OF E-WAY BILL: Part A A.1 GSTIN of Recipient A.2 Place of Delivery A.3 Invoice or Challan Number A.4 Invoice or Challan Date A.5 Value of Goods A.6 HSN Code A.7 Reason for Transportation A.8 Transport Document Number Part B Vehicle Number

Online Procedure For Registration & Generation of E-Way Bill:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS Online Procedure For Registration & Generation of E-Way Bill:

REGISTRATION PROCESS FOR REGULAR TAXPAYER:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS REGISTRATION PROCESS FOR REGULAR TAXPAYER: Go to Link –

REGISTRATION PROCESS FOR TRANSPORTER:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS REGISTRATION PROCESS FOR TRANSPORTER:

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS AFTER LOGIN:

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS OUTWARDS SUPPLY:

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS INWARD SUPPLY:

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS TRANSPORTER DETAILS:

BILL TO – SHIP TO, BILL FROM – SHIP FROM MODEL:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS BILL TO – SHIP TO, BILL FROM – SHIP FROM MODEL: In 26th GST council, government resolved this issue and explained that only one E Way bill is to be prepared in such case by capturing place of dispatch in PART-A of e-way bill. Accordingly amendment in E Way bill forms is also made by government vide Notification No 12/2018 CT dated 7th March 2018.

BILL TO – SHIP TO, BILL FROM – SHIP FROM MODEL:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS BILL TO – SHIP TO, BILL FROM – SHIP FROM MODEL:

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS IMPORT-EXPORT MODEL: E way bill is required to be prepared in case of Import of Goods into India as well as Export of goods from India. E way bill generation window contain options to select transaction type as Import/Export.

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS Part-B of E-Way Bill: EWB is not valid and usable, unless its Part B is filled. Part-B is a must for the e-way bill for movement purpose. Otherwise printout of EWB says it is invalid for movement of goods. In general, Part B is to be filled by person who is transporting the goods and after that EWB is to be generated.

Mobile App For E-way Bill:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS Mobile App For E-way Bill: The Government has launched mobile application for generation of E-way bill through mobile phone and this facility has been started recently.

Different Scenarios For Filling Part-B of E-Way Bill:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS Different Scenarios For Filling Part-B of E-Way Bill:

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS SCENARIO 1: Where the goods are transported By Registered person as a consignor or the recipient of supply as the consignee, Whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS SCENARIO -2: Where the goods are handed over to a transporter for transportation by road, Registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and E-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS SCENARIO-3: Where the movement is caused by an unregistered person Either in his own conveyance or a hired one or through a transporter, He or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule Where 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

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS SCENARIO-4: Where the goods are transported for a distance of less than 50km within the State or Union territory From the place of business of the consignor to the place of business of the transporter For further transportation, The supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.

▪ Upon generation of the e-way bill on the common portal,
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS UNIQUE E-WAY BILL NO: Every generated EWB will have unique EBN Number. Below is analysis of said provision. ▪ Upon generation of the e-way bill on the common portal, ▪ A unique e-way bill number (EBN) generated by the common portal and ▪ Same shall be made available to the supplier, the recipient and the transporter on the common portal Valid for 15 days

UPDATION OF VEHICLE NO:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS UPDATION OF VEHICLE NO: Goods are transferred from one conveyance to another : Before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in Part B of FORM GST EWB-01: Exception: where the goods are transported for a distance of upto 50kms within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee.

Only one time assignment
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS Consignor/recipient/the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part B of FORM GST EWB-01 for further movement of the consignment. Only one time assignment

CONSOLIDATED E-WAY BILL:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS CONSOLIDATED E-WAY BILL: Multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 maybe generated by him on the said common portal prior to the movement of goods. .

MULTIPLE VEHICLE USED FOR TRANSPORTATION [RULE 138(5)]:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS MULTIPLE VEHICLE USED FOR TRANSPORTATION [RULE 138(5)]: It is very common in transport sector that, in order to transport the goods from one location to another location, multiple vehicles may be used. However, EWB provisions require that EWB should carry correct and updated vehicle number each time, during journey of transportation. Therefore, there is option given to update Part B of EWB, whenever there is change in vehicle. Below is analysis of said provision.

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS EFFECT OF EWB IN GSTR-1: The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal who may utilize the same for furnishing details in FORM GSTR-1.

E-WAY BILL CANCELLATION:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS E-WAY BILL CANCELLATION: Where an e-way bill has been generated, But goods are either not transported or are not transported as per the details furnished in the e-way bill, E-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre, within 24 hours of generation of the Eway bill. However, an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B of the CGST Rules, 2017

DELETION & AMENDMENT IN EWB:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS DELETION & AMENDMENT IN EWB: The e-way bill once generated cannot be deleted. However, it can be cancelled by the generator within 24 hours of generation. The e-way bill once generated, cannot be edited or modified. Only Part-B can be updated.

REQUIRED UPDATION IN PART B OF FORM GST EWB – 01:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS REQUIRED UPDATION IN PART B OF FORM GST EWB – 01: Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01

EXCEPTIONS FOR E-WAY BILL:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS EXCEPTIONS FOR E-WAY BILL: Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017 Transport of Goods specified in Not. 2 – CGST Rate Goods being transported by a non-motorised conveyance; Goods 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; in respect of movement of goods within such areas as are notified; Consignment value less than Rs. 50,000/-

Where the goods are being transported -
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS 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; Any movement of goods caused by defence formation under Ministry of defence as a consignor or consignee; Where the consignor of goods is the Central Government, Government of any State or a local authority for transport of goods by rail

Where empty cargo containers are being transported
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS Where empty cargo containers are being transported Up to a distance of 20 Kms from the place of the business of the consignor to a weighbridge for weighment or from the weighbridge back to the place of the business of the said consignor subject to the condition that the movement of goods is accompanied by a delivery challan.

NOT REQUIRED UPDATION IN PART B OF FORM GST EWB – 01:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS NOT REQUIRED UPDATION IN PART B OF FORM GST EWB – 01: Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01

VALIDITY OF E-WAY BILL:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS VALIDITY OF E-WAY BILL: Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01

MEANING OF OVER DIMENSIONAL CARGO:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS MEANING OF OVER DIMENSIONAL CARGO: “Over Dimensional Cargo” shall 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 (59 of 1988).

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS Validity start from: Validity period will start from time of generation of EWB. The validity of the e-way bill starts when first entry is made in Part-B. That is, vehicle entry is made first time in case of road transportation or first transport document number entry in case of rail/air/ship transportation, whichever is the first entry. It may be noted that validity is not re-calculated for subsequent entries in Part-B. ▪ One Day means: Period expiring at midnight of the day immediately following date of generation of EWB.

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS How to Extend Validity: This option is available for extension of EWB before 4 hrs & after 4 hrs of expiry of the validity. Transporter will enter the EWB number, enter the reason for the requesting the extension, app. distance to travel and Part-B details. He will get the extended validity for remaining distance to travel VALIDITY OF CONSOLIDATED EWB - Consolidated EWB is like a trip sheet and it contains details of different EWBs which are moving towards one direction, and these EWBs will have different validity periods. Hence, Consolidated EWB is not having any independent validity period. However, individual EWBs in the Consolidated EWB should reach the destination as per its validity period.

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS Extention for Validity by Commissioner: Commissioner may, by notification, extend the validity period of E-way bill for certain categories of goods as may be specified therein. ▪ Extention for Validity by Transporter: Under circumstances of exceptional nature, transporter may extend the validity period of EWB after updating the details in Part B of Form GST EWB 01. EWB Expired: If validity of the e-way bill expires, the goods are not supposed to be moved along with such expired EWB. 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.

ACCEPTANCE OF E-WAY BILL:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS ACCEPTANCE OF E-WAY BILL: ACCEPTANCE BY RECIPIENT: The details of e-way bill generated shall be made available to the recipient, if registered, on the common portal, who shall communicate his acceptance or rejection of the consignment covered by the e-way bill. DEEMED ACCEPTANCE: Where the recipient does not communicate his acceptance or rejection within 72 hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details

DOCUMENTS REQUISITIONS:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS DOCUMENTS REQUISITIONS: The person in charge of a conveyance shall carry: Invoice or bill of supply or delivery challan, as the case may be; and Copy of the e-way bill (Form EWB- 01) or the e-way bill number (Form EWB- 02), either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner

VERIFICATION OF DOCUMENTS & CONVEYANCES [RULE 138B]:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS VERIFICATION OF DOCUMENTS & CONVEYANCES [RULE 138B]: To check compliance of EWB provisions, Rule 138B, 138C, 138 D gives the power to officers to verify the EWB / Conveyance/ Goods and list down the procedure to be followed during verification. Below is analysis of said provision.

Verification of E Way Bill:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS Verification of E Way Bill: - 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.

Verification through RFID Reader:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS Verification through RFID Reader: The Commissioner shall get Radio Frequency Identification Device (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 Eway bill has been mapped with the said device.

Physical Verification of Conveyance by Proper Officer:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS Physical Verification of Conveyance by Proper Officer: Physical verification of Conveyance shall be carried out by The proper officer as authorized by Commissioner or officer empowered by him in this behalf Physical Verification of Conveyance by Any Officer: Physical verification of a specific conveyance can also be carried out by any officer, On receipt of specific information on evasion of tax, After obtaining necessary approval of the Commissioner or an officer authorized by him in this behalf.

Inspection Report of Verification:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS Inspection Report of Verification: A summary report of every inspection of goods in transit shall be recorded online By the proper officer in Part A of FORM GST EWB-03 within 24 hours of inspection and The final report in Part B of FORM GST EWB-03 shall be recorded within 3 days of such inspection.

No further Verification of Conveyance:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS No further Verification of Conveyance: Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, No further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently.

Section 129-CGST ACT: shall be released,––
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS Section 129-CGST ACT: shall be released,–– (a)on payment of the applicable tax and penalty equal to one hundred per cent. of the tax payable on such goods and, in case of exempted goods, on payment of an amount equal to two per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods comes forward for payment of such tax and penalty;

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS (b)on payment of the applicable tax and penalty equal to the fifty per cent. of the value of the goods reduced by the tax amount paid thereon and, in case of exempted goods, on payment of an amount equal to five per cent. of the value of goods or twenty-five thousand rupees, whichever is less, where the owner of the goods does not come forward for payment of such tax and penalty; (c)upon furnishing a security equivalent to the amount payable under clause (a) or clause (b) in such form and manner as may be prescribed:

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS 129(2):The provisions of sub-section (6) of section 67 shall, mutatis mutandis, apply for detention and seizure of goods and conveyances.

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS Bond and security for release of seized goods Section 67(6) and Rule 140 Section 67 (6):The goods so seized under sub-section (2) shall be released, on a provisional basis, upon execution of a bond and furnishing of a security, in such manner and of such quantum, respectively, as may be prescribed or on payment of applicable tax, interest and penalty payable, as the case may be.

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS Bond and security for release of seized goods Section 67(6) and Rule 140 Rule 140:-(1) The seized goods may be released on a provisional basis upon execution of a bond for the value of the goods in FORM GST INS-04 and furnishing of a security in the form of a bank guarantee equivalent to the amount of applicable tax, interest and penalty payable. Explanation.- For the purposes of the rules under the provisions of this Chapter, the “applicable tax” shall include central tax and State tax or central tax and the Union territory tax, as the case may be and the cess, if any, payable under the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017).

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS Bond and security for release of seized goods Section 67(6) and Rule 140 2)In case the person to whom the goods were released provisionally fails to produce the goods at the appointed date and place indicated by the proper officer, the security shall be encashed and adjusted against the tax, interest and penalty and fine, if any, payable in respect of such goods.

PENALTY FOR NON-COMPLIANCE:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS PENALTY FOR NON-COMPLIANCE: E-way bills shall be as per the provision of the rule, otherwise it will be an contravention of the rule . Detention or seizure of such goods and conveyance Penalty of Rs.10,000/- or tax sought to be evaded (wherever applicable) whichever is greater.

E-WAY BILL FOR INTRA STATE MOVEMENT OF GOODS IN GUJARAT:
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS E-WAY BILL FOR INTRA STATE MOVEMENT OF GOODS IN GUJARAT: The Gujarat Government vide notification no. GSL/GST/RULE-138(14)/B.12 dated notified that e-way bill is required to be generated even for intra state movement of goods within Gujarat w.e.f for the goods mentioned here as under:

NOTIFIED GOODS: SR. NO. NAME OF COMMODITY 1 All kinds of edible Oil 2
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS NOTIFIED GOODS: SR. NO. NAME OF COMMODITY 1 All kinds of edible Oil 2 All kinds of taxable oil seeds 3 All kinds of oil cakes 4 Iron & Steel 5 Ferrous & Non-ferrous metal and scrap thereof 6 Ceramic Tiles 7 Brass Parts & brass items 8 Processed tobacco & product thereof 9 Cigarette, Gutkha and Pan masala

NOTIFIED GOODS: SR. NO. NAME OF COMMODITY 10 All types of yarns 11
KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS NOTIFIED GOODS: SR. NO. NAME OF COMMODITY 10 All types of yarns 11 All types of plywood, black board, decorative and laminated sheets 12 Coal including coke in all its forms 13 Timber and Timber products 14 Cement 15 Marble and granite 16 Kota stones 17 Naphtha 18 Light Diesel Oil 19 Tea (in leaf or powder form)

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS CASE LAW-1: 2018 (1) TMI KERALA HIGH COURT Age Industries (P.) Ltd. Versus Assistant State tax Officer: the power of detention contemplated under Section 129 of the SGST Act can be exercised only in respect of goods which are liable to be confiscated under Section 130 of the SGST Act; that there is no taxable supply when goods are transported on delivery chalans so long as the authenticity of the delivery chalan is not doubted and that therefore, such goods cannot be detained merely for infraction of Rule 138(2) of the State SGST Rules.

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS CASE LAW-2: 2018 (1) TMI KERALA HIGH COURT M/s Indus Towers Limited Versus The Assistant State Tax Officer : Mere infraction of the procedural Rules like Rules 55 and 138 of the State GST Rules cannot result in detention of goods, though they may result in imposition of penalty. The detention of goods merely for infraction of the procedural Rules in transactions which do not amount to taxable supply, is without jurisdiction.

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS CASE LAW-3: 2017 (12) TMI ALLAHABAD HIGH COURT M/s M.K. Enterprises Thru' Its Prop. Mukesh Kumar Versus State of U.P. & 3 Others : Inasmuch as the petitioner had no notice or opportunity to explain his conduct with respect to the discrepancy in the Tax Invoice alleged in the seizure order, we consider it proper to set aside the orders passed u/s 129(1) and 129(3) of the Act - matter remanded for reexamination - appeal allowed by way of remand.

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS CASE LAW-4: 2018 (2) TMI ALLAHABAD HIGH COURT M/s R.R. Agro Industries Through Its Prop. Versus State Of U.P. Through Its Secy. And 3 Others : 2018 (2) TMI ALLAHABAD HIGH COURT Proactive Plast Pvt. Ltd. Versus State of U.P. And 2 Others The goods and the vehicle seized are directed to be released on furnishing indemnity bond as well as security other than cash and bank guarantee of the taxable amount of the seized goods.

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS QUESTIONS: Whether E-way bill may be generated if the consignment value is less than Rs. 50,000/-? What is meaning of the term consignment value to determine the threshold of Rs. 50,000/- and whether the same needs to be computed with taxes or without taxes? What is the treatment of E way bill for Stock Transfer - Interstate-Intrastate transfers? How many times can Part-B or Vehicle number be updated for an e-way bill?

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS QUESTIONS: 5. Whether any other document needs to be provided to the transporter in addition to E-Way Bill, for movement of goods? 6. Whether e-way bill needs to be generated for sales returns, rejection etc.? 7. How to enter invoice having different states for “Bill to” and “Ship to” places and what will be the tax rates?

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS QUESTIONS: 8. How to calculate validity in case of a consolidated E Way Bill? 9. Whether E Way Bill is required to be generated by a seller of High Sea Sales? 10. Whether E Way Bill is required for Supply to SEZ? 11. Whether fresh e-way bill could be generated for the consignment on expiring of earlier issued e-way bill, if yes the how these both e-way bills will appear in the portal?

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS QUESTIONS: 12. What will happen in case of a traffic jam / accident etc? 13. Normally, it happens that the goods are transported from the place of supplier to the transporter’s hub where these are sorted out based on the destination and goods are loaded on the vehicle for single destination. This process could take 5-7 days at the transporter’s warehouse and the validity of E-way bill may expire during this period. How to take care of such situation?

KHANDHAR & ASSOCIATES CHARTERED ACCOUNTANTS Disclaimer: This message (including any attachments) contains confidential information intended for a specific individual and purpose, and is protected by law. If you are not the intended recipient, you should delete this message and are hereby notified that any disclosure, copying, or distribution of this message, or the taking of any action based on it, is strictly prohibited.

Thanking You. By: Khandhar & Associates Chartered Accountants
311, Dhiraj Avenue, Opp. Chhadawad Police Chowky, Ambawadi, Ahmedabad Ph. No – Mob No Thanking You.

GST E-WAY BILL IN BRIEF BY: KHANDHAR & ASSOCIATES

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