1. PRESENTED BY
CA Virendra Parwal

2. PRESS RELEASE – 16/12/2017
Inter-State e-way Bill to be made compulsory from 1 st of February, 2018; system to be ready by 16th of January, 2018.
In the 24th meeting of the GST Council discussed about the implementation of e-way Bill system in the country.
The nationwide e-way Bill system will be ready to be rolled out on a trial basis latest by 16th January, 2018.
The rules for implementation of nationwide e-way Bill system for inter-State movement of goods on a compulsory basis will be notified with effect from 1 February, 2018.
Uniform system of e-way Bill for inter-State as well as intra-State movement will be implemented across the country by 1st June, 2018.

3. The said notification shall come into force w.e.f 20.12.2017
E-WAY BILL PROVISIONS
Rules as per Notification No. F12(46)FD/Tax/2017 dated
The said notification shall come into force w.e.f

4. INTRODUCTION...
The GST system provides a provision of e-Way Bill, a document to be carried by the person in charge of conveyance, generated electronically from the common portal.
A taxpayer, prior to movement of goods via a conveyance , would inform each transaction’s details to the tax department, obtain an acknowledgement number for having thus informed, and then use this acknowledgement number as a valid document accompanying the truck.

5. FEATURES
E-way bill implemented as Pilot Project in Rajasthan along with 5 states .
Integration with GSTN so that GSTR-1 will be auto prepared.
E-way bill is an electronic builty for transportation of specified goods under VAT 47 and VAT 49.

6. Single e-Way Bill for movement of the goods throughout the country.
To prevent the evasion of tax.
Hassle free movement of goods across India.
Tracking the movement of goods with e-Way Bill number. 
Easier verification of the e-Way Bill by officers with previous verification records

7. Inspection of Goods in Movement
Section 68 of RGST Act 2017
Inspection of Goods in Movement
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 in such documents and such devices as may be prescribed .
2.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 and devices for verification , and the said person shall be liable to produce the documents and devices and also allow the inspection of goods.
RULES D E-WAY BILL

8. BEFORE COMMENCEMENT OF MOVEMENT
APPLICABILITY
Every Registered Person
Causes Interstate Movement of taxable Goods
Consignment value Exceeds
Rs. 50,000
BEFORE COMMENCEMENT OF
MOVEMENT
In relation to a supply
For reasons other than supply
Due to inward supply from an unregistered person

9. Requirements to be fulfilled:
If any registered person satisfies the above mentioned conditions then:
He shall before commencement of such movement, furnish information relating to the said goods in Part A of the e-way bill given hereunder electronically, on the web portal.
At present No E-Way bill is required for intra state movements.

10. E-WAY BILL FORMAT PART –A PART- B S.NO DESCRIPTION A.1
GST1N 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
E-WAY BILL FORMAT
PART- B B.
Vehicle No.

11. Explanation 1. HSN Code in column A.6 shall be indicated at minimum
2. Transport Document number indicates Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number.
3. Place of Delivery shall indicate the PIN Code of place of delivery
4. Without Vehicle No. (where transport is by road) the EWB is invalid.
5. Part-B is must for movement purpose.
Annual turnover In the preceding financial year
HSN Code
Upto Rs.5 crore
2 Digit
Above Rs.5 Crore
4 Digit

12. Reason for Transportation shall be chosen from one of the following:
Supply
Export or Import
Job Work
SICD or CKD
Recipient not known
Line Sales
Sales Return
Exhibition or fairs
For own use
Others

13. GENERATION OF E-WAY BILL
When the goods are transported by the registered person as a consignor or the recipient of supply as the consignee
Whether in his own conveyance or a hired one or railways or air or vessel
The said person or the recipient may generate the e-way bill electronically on the portal (after furnishing vehicle number in PART-B of e-way bill).
Where the e-way bill is not generated as above and the goods are handed over to a transporter for transportation by road
The registered person shall furnish the information relating to the transporter in Part-B of the e-way bill on the portal and EWB shall be generated by the TRANSPORTER

14. UNREGISTERED TO REGISTERED
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.

15. Information in E-way bill is not required to be filled if :-
10 KMS. CONCEPT
Information in E-way bill is not required to be filled if :-
Material is sent to transporter for further transportation and distance between place of business of consignor and transporter is less than 10 Kms. Within state.
Material is sent from the place of business of transporter to the place of business of consignee and distance between such places is less than 10 Kms. Within state.

16. E-WAY BILL No.
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.
Mr.Q

17. Generation of New e-way bill in case of transit transfer
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 portal.
EWB has to be updated with new mode of transportation by using ‘update vehicle number’.

18. CONSOLIDATED E-WAY BILL
SINGLE CARRIAGE
May indicate the serial number of e-way bills generated in respect of each such consignment electronically.
A consolidated e-way bill may be generated by him on the common portal prior to the movement of goods.
CEWB is Like a Trip Sheet

19. VALIDITY PERIOD
E way bill shall be valid for below mentioned validity period:-
S.No
Distance
Validity Period 1
Upto 100 Km
One Day 2.
For every 100 Km of part thereof
One additional Day
The above mentioned validity period shall be counted from the relevant date.
RELEVANT DATE: Date of Generation of E-Way Bill.
Validity of EWB starts when first entry is
made in Part –B i.e. vehicle number
Validity of Consolidated EWB?

20. This validity period shall be counted from the time of e way bill generation on the website and one day means 24 hours.
If due to any reason material could not be transported then the e-way bill may be cancelled within 24 hours. .E-way bill can not be cancelled if it has been verified in transit.
If there is a mistake, E-way bill can not be edited or corrected.
In exceptional circumstances when the goods can not be transported within the validity period, the new e-way bill may be generated.
The Recipient has to communicate his acceptance/rejection to e-way bill within 72 hours. If not communicated so then the e-way bill shall be deemed to be accepted.
The E-Way bill so generated shall be valid in every state and Union Territory.

21. E-WAY BILL NOT REQUIRED
In following cases:-
Where specified goods are being transported.(Sec-138 (14)
Where goods are transported by non-motorised vehicle.
Where goods are transported from port, warehouse, bonded warehouse to custom clearance station.
Movement of goods is within specified areas.
(As may be notified)

22. GOODS WHERE e-way BILL IS REQUIRED

23. For Following Items ??
Rubber and goods made of Rubber
Hardware items
Cement
Chemical Fertiliser
Automobiles

24. Documents and devices to be carried by a person-in-charge of a conveyance
Invoice/Bill of Supply/Delivery Challan
Copy of E-way
Bill or E-way bill No.
Person-in- charge
A copy of the e-way bill or the e-way bill number, Can be either in physical form or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner.

25. Invoice, Bill of entry of bill of supply; or
The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.
Commissioner may also relax requirement of e-way bill and replace the same with:-
Invoice, Bill of entry of bill of supply; or
A delivery challan (where goods are transported for reason other than supply)

26. Verification of documents and conveyances
Commissioner of any officer authorized by him may intercept a conveyance to verify e-way bill
Commissioner shall also get RFID installed at places for verification of movement of goods.
Physical verification of conveyance shall be carried out by authorized officer only.
A report of inspection is to be submitted to portal within 24 hours.
Final Report is to be submitted within 72 hours.
Physical verification once done cannot be done again.
If vehicle has been detained or intercepted for more than 30 minutes then the same can be reported by the transporter on the portal.

27. May result in Detention or Seizure + Penalty
Instance of :
Non compliance of this notification or
Furnishing incorrect information or
Furnishing incomplete information
May result in Detention or Seizure + Penalty
Under Sec. 129 Of
RGST Act 2017

28. OPTIONAL GENERATION OF E-WAY BILL
The registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than Rs. 50,000.
Where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or as the case may be, the transporter may, at their option, generate the e-way bill on the portal.

29. MODES OF E-WAY BILL GENERATION

30. Registering and Enrolling for e-Way Bill Systems
TRANSPORTER
SUPPLIER
RECIEPIENT
Rajasthan GST
E - way Bill Portal
ewaybill.nic.in

31. Registering by Taxpayers on the
E-Way Bill System

32. REGISTER BY CLICKING ON E-WAY BILL REGISTRATION LINK

33. The user needs to enter his/her GSTIN number and shall click on ‘Go’ button to submit the request. Once the request is submitted the user will be redirected to the following page.

34. In the above mentioned form, Applicant name, Trade name, Address and Mobile Number are auto populated
Figure 3: e-Way
User needs to click on ‘Send OTP’ to get the OTP on the registered mobile.
Once OTP is received on the registered mobile number, user needs to enter the OTP and verify the same in the system.

35. Next, the user needs to provide his choice of User ID or username.
Username should be about 8 to 15 alphanumeric characters and can include special characters.
A Unique user name should be given by the user, which is not there in the system.
Once a request for registration is submitted, the system validates the entered values and pops up the appropriate message if there is any error.
Otherwise the username with password is created and registered with e-Way Bill System.
The tax payer can use this registered username and password to work on the system.

36. TIPS FOR REGISTRATION
GSTIN number should be in hand.
Registered mobile number should be with the user.
The username should be of at least 8 characters with a combination of alphabets (A-Z/a- z), numerals (0-9) and special characters #, $, %, &, *, ^) and can’t exceed more than 15 characters.
The password should be of at least 8 characters.
Keep your Username and Password securely.

37. Enrolling
by GST un-registered transporters

38. CLICK HERE FOR ENROLLMENT AS TRANSPORTER

39. The transporter, who is un-registered in GST system, cannot register using the previous option.
He/she needs to enrol on this system by providing his business details.
After authenticating these details, the system generates the 15 characters of Transporter ID (Like GSTIN) and user credentials for him.
The enrolment form asks for his PAN details, business type, business place, Aadhar authentication.

40. E-WAY BILL FORM FOR ENROLLMENT

41. The user has to select the State and enter his legal name as given in his PAN and PAN number.
The system user gets it validated by on click of ‘Validate’ button.
After that he will enter his business details and contact details. Thereafter the OTP will be generated’
After that he has to give the consent to use Aadhar details and declaration of enrolment.
The system generates the 15 digits TRANS ID.
This TRANS ID, he can provide to his clients to enter in the e-way bill so.

42. Tips for easy and quick generation of e-way bill
Mandatory fields are indicated by .
Mandatory fields for GSTR-1 are indicated with . . It is advisable to enter these fields so that automatically GSTR-1 is prepared for next month.
Please ensure that you have the document details of the goods, to be moved, in hand before starting the data entry.
Please ensure that you have the transporter Id or vehicle number in hand for road and transporter id, document number and date for movement by rail, air, or ship
before starting the data entry.
Please ensure that your regular clients, suppliers, products and transporters details are entered in the master’s option for easier, quick and accurate generation of e-way

43. Creating Masters SUB-USER SYSTEM
Where the EWB is required to be generated from different business places then multiple sub-users has to be created and assigned the right to generate EWB accordingly. The taxpayer or registered person can create, modify and freeze the sub-users This system also facilitates him to assign the roles/activities to be done by the sub-user.
Creating Masters
The user has a provision to create his own masters like customers, suppliers, products and transporters. The system facilitates to use them while generating the e-Way Bill.

44. E-way bill system user manual by NIC

45. SOME ISSUES
Whether e-way bill is required on interstate inward transactions from a registered person ?
If there are multiple invoices to same party in Single conveyance. E.g. one invoice for Rs.  55k and one invoice for 45K and goods are transported in single conveyance. whether E-way bill to be issued for one invoice or for both ?
In some states, where Road Permit is already mandatory, whether separate E-way bill required to be issued in that case ?
Whether E-way bill is also to be issued for Import and Export (What would be fed in GSTIN of Receipient)?
Whether E-way bill is required for the movement of Used personal and household effects ?
Where a person is unregistered then what is to be fed in GSTIN column?
If consignee refuse to take delivery of goods, how transporter would get e-way bill?

46. CA Virendra Parwal