POINTS TO BE DISCUSSED IN E WAY BILL

CA PRATIK SUDHIR SHAH, pratiksh2704@gmail.com, 9819122318

POINTS TO BE DISCUSSED IN E WAY BILL
Why concept of E Way Bill was introduced ? Advantages & Disadvantages of E Way Bill Who will generate E Way Bill_ Part A & Par B ? What is amount on which E Way Bill is required ? What is meaning of consignment value ? When E Way Bill is required Supply and Other than Supply ? Validity of E Way Bill Amendment / Modification / Cancellation / Deletion of E Way Bill Acceptance or Rejection of E Way Bill How E Way Bill to be generated ? Concept of Consolidated E Way Bill and its validity E Way Bill for change in vehicle Concept of Multiple Consignment in single vehicle Concept of SKD / CKD_Single Invoice but Multiple Vehicle Concept of Bill to Ship to model Verification of Documents by Inspector Inspection and Final Report by Inspector CA PRATIK SUDHIR SHAH,

Why concept of E Way Bill was necessary
Govt was expecting revenue of around 1.2 lakh crore rupees every month. However revenue is only around 80 thousand crore rupees. Many people (Eg Cloth Market in Gujarat) are still transporting goods of lakhs of rupees without invoice. They are not collecting GST on goods sold. Also value of supply of goods are reduced to avoid heavy gst liability. Hence govt revenue is declining. Hence as an anti evasion measure, govt has introduced concept of E Way Bill whereby govt can track movement of goods and can catch all goods sold without invoice. CA PRATIK SUDHIR SHAH,

OVERVIEW OF E WAY BILL CA PRATIK SUDHIR SHAH,

DOCUMENTS AND DEVICES TO BE CARRIED
CA PRATIK SUDHIR SHAH,

ACCEPTANCE REJECTION AND CANCELLATION OF E WAY BILL
I. Acceptance of E Way Bill The details of the E-way bill generated shall be made available to the- on the common portal, to communicate his acceptance or rejection of the consignment covered by the E-way bill. I If not communicated in 72 hours of the details being communicated or the time of delivery of goods whichever is earlier, it shall be deemed that he has accepted the said details. II. Cancellation of E Way Bill E-way bill can be cancelled electronically in case goods are either not being transported or are not being transported as per the details furnished in the E- way bill within 24 hours of generation of the E-way bill. Provided that an E-way bill cannot be cancelled if it has been verified in transit CA PRATIK SUDHIR SHAH,

MODIFICATION OF E WAY BILL

INSPECTION AND VERIFICATION OF GOODS

VERIFICATION OF DOCUMENTS AND CONVEYANCE
The physical verification of conveyances shall be carried out by the proper officer as authorised by the Commissioner or an officer empowered by him to intercept any conveyance to verify the e-way bill in physical or electronic form for all inter-intra State movement of goods. (Rule 138B) On receipt of specific information of evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorized by him in this behalf. [Proviso to Rule 138B(3)] A summary of every inspection of goods in transit will be recorded online by the officer in Part A of GST EWB-03 within 24 hours of inspection. The final report will be submitted in Part B of GST EWB-03 within 3 days of inspection. Goods will be inspected only once during a journey. However, if any ‘specific information’ of tax evasion is available even after an inspection is already done, the vehicle can be stopped again. If a vehicle is intercepted or stopped or detained for more than 30 minutes the transporter can upload this information in Form GST EWB-04 on the common portal. CA PRATIK SUDHIR SHAH,

Q. Mr A registered dealer received an order from Mr B. What are options available with Mr A to deliver the goods to Mr B ? Answer Option 1 : Mr A uses his own vehicle to transport goods to Mr B. Mr A will write his vehicle number in Part B of E Way Bill and generate the E Way Bill. Option 2 : Mr A gives goods to transporter and than transporter gives goods to Mr B. Mr A will fill part A and put Transporter ID. Later Transporter will write vehicle number and generate E Way Bill. CA PRATIK SUDHIR SHAH,

Q. Mr A is moving goods from his principal place of business in Maharashtra to its additional place of business in Maharashtra which is 150 km away and consignment value is greater than 50,000/- Answer Mr A is required to issue E Way Bill and he has to select Delivery Challan in category CA PRATIK SUDHIR SHAH,

Q. Mr A is moving goods from its godown in Maharashtra to its Factory in Maharashtra which is 8 km away and consignment value is greater than 50,000/-, Is there need for E Way Bill ??? Answer Mr A is required to issue E Way Bill and he has to select Delivery Challan in category. Eway Bill and that also only Part B is not required when goods are being moved from consigner place of business to transporter or transporter place of business to consignee and distance is less than 10 km (upto 50 Km – 26th GST Council Meeting) Q . Mr A is moving goods from his principal place of business in Maharashtra to its Godown in Delhi and consignment value is greater than 50,000/- Answer As per distinct person definition, every person is required to hold separate GST number for each state where he has place of business. Thus as per supply definition, supply by Mr A from Maharashtra to Delhi will be supply and hence GST will be charged on it. Thus Mr A will be required to issue an Invoice and generate E Way Bill also. CA PRATIK SUDHIR SHAH,

Q. Mr A deliver goods to transporter Mr B to deliver goods to Mr C. Mr B update vehicle number of Truck A and starts journey. Mr B changes vehicle and hence update vehicle number of Truck B. When does validity of E Way Bill Start ? Answer The validity of the e-way bill starts when first entry is made in Part-B and E Way bill is generated Validity is not re-calculated for subsequent entries in Part B. No new E Way Bill is generated for updation of vehicle number. Hence Validity will start when vehicle number of Truck A is entered in e way bill. Determination of day to determine validity of E way Bill The day shall be determined in the following manner: Suppose an e-way bill is generated at 00:04 hrs. on 14th March. Then first day would end on 12:00 midnight of March. Second day will end on 12:00 midnight of March and so on. Suppose an e-way bill is generated at 23:58 hrs. on 14th March. Then first day would end on 12:00 midnight of March. Second day will end on 12:00 midnight of March and so on. CA PRATIK SUDHIR SHAH,

Q. What has to be done by the transporter if consignee refuses to take goods or rejects the goods for quality reason? Answer There is a chance that consignee or recipient may reject to take the delivery of consignment due to various reasons. Transporter needs to carry goods back to the consignor. Under such circumstance, the transporter can get one more e-way bill generated with the help of supplier or recipient by indicating supply as ‘Sales Return’ and with relevant document details and return the goods to supplier. Transaction type to be selected is Inward and sub type : Sales Return. Supplier name will now come in “TO”. CA PRATIK SUDHIR SHAH,

Q. Mr A, a Transporter is having multiple invoices. Mr A prepared Consolidated E Way Bill for each invoice and starts journey. What is validity of Consolidated E Way Bill ? Answer 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. CA PRATIK SUDHIR SHAH,

Q. Mr B has placed an order of 5 products with Mr A. Here Mr A has issued single invoice in name of Mr B and all 5 products are mentioned in single invoice only . Are we required to issue separate E Way Bill for each product ? Answer In this case, Mr A has issued single invoice in name of Mr B and 5 separate products are mentioned in invoice. Only 1 EWB is required for this invoice. However E Way Bill must mention each description of product. CA PRATIK SUDHIR SHAH,

Q. Mr B has placed an order of 5 products with Mr A. Here Mr A issues 5 separate invoices in name of Mr B ie 1 invoice for each product. Are we required to issue separate EWB for each invoices ? Answer Yes each invoice will require a separate E Way Bill if consignment value is exceeding Rs 50,000/- for each invoice But out of 5 invoices, only 2 invoices are such whose value is exceeding Rs 50,000 and for other 3, value is below 50,000 than EWB is required for only those 2 invoices. However if Mr A wants to transport all 5 products in same vehicle than he has to issue Consolidated E Way Bill and for that purpose he will need to take separate E Way Bill for each of the product. CA PRATIK SUDHIR SHAH,

Q. Mr A has issued an Invoice and E Way Bill to transporter for transport of goods to Mr B. However transporter could not deliver goods within validity period to Mr B. Can we generate new e way bill ?? Answer Goods should be delivered within validity period of E Way Bill. If validity of E Way Bill expires than movement of goods should be stopped. However only in Exceptional cases, we can issue New E Way Bill by giving reference of old E Way Bill generated. Exception Case is not defined till date. It could be breakdown of vehicles, heavy traffic, natural calamity or anything. Other than exceptional circumstances we cannot extend validity period and law is silent till date and explanation is needed. For Exceptional circumstances this option is available for extension of e-way bill before 4 hours and after 4 hours of expiry of the validity CA PRATIK SUDHIR SHAH,

Q. Mr A has issued an Invoice and E Way Bill to transporter for transport of goods to Mr B. There was breakdown of vehicle and hence transporter shifted goods from 1 truck to another truck. Whether New E Way Bill is required in this case ?? Answer A Person can update Vehicle number in Part B of E Way Bill as many times as he may wish to and there is no upper limit on the same. There is no need to issue separate E Way Bill for change in vehicle. However such updation of vehicle number should be within validity period of E Way Bill. CA PRATIK SUDHIR SHAH,

Q . Mr B gave an order of product to Mr A. Mr A takes his truck and deliver goods at transporter place which is 60 km away. Transporter takes possession of goods and than transfer goods in railways. After that transporter unloads the goods from railways and than load the goods in another truck and transport the same to Mr B. Whether separate E Way Bill is required for each case ?? Answer In above case Mr A has issued a single invoice in name of Mr B. Goods are being transported only to Mr B in single Invoice and only mode & vehicle keeps on changing ie from truck to railway and truck. There is no need to issue separate E Way Bill for each vehicle. Transporter can just change vehicle number & mode of transportation in Part B and continue in same E Way Bill. Validity of E Way Bill period will be calculated by taking into consideration all modes of transport and approximate distance. CA PRATIK SUDHIR SHAH,

Q. Mr A generated E Way Bill on Mr B. Accountant of Mr B erroneously rejected E Way Bill of Mr A. Can Mr A later accept such E Way Bill ? Answer E Way Bill once rejected cannot be subsequently accepted by receiver. It shall be deemed to be cancelled Mr A needs to issue fresh E Way Bill in name of Mr B. CA PRATIK SUDHIR SHAH,

Q. Mr A received an order from Mr B. However Mr B asked Mr A to deliver goods directly to Mr C. Are separate invoices and separate e way bill required ? Answer This is case of Bill to Ship to model. In above case two invoices and two separate E Way Bill shall be required. 1st – Mr A Mr B 2nd – Mr B Mr C Transporter will need to carry both the invoices and both the E Way Bills. Now in this case Mr C will come to know how much Mr A has charged to Mr B and what is profit margin of Mr B for supply to Mr C. Hence proper clarification is expected from department E way Bill in case of Bill to ship to model is amended hence now only 1 e way bill is required which shall be generated by consignor to consignee. CA PRATIK SUDHIR SHAH,

Q. Mr A has issued 51 Invoices of Rs 1,000 each. Mr A delivers goods alongwith invoices to transporter for transportation of goods. Now transporter loads all goods and invoice in single consignment and deliver the goods. Whether E Way Bill is required ? Answer Mr A has all invoices which are below Rs 50,000/- hence it has not issued any E Way Bill However since total consignment value is exceeding Rs 50,000/- it is now responsibility of transporter to issue E Way Bill for each invoice and than issue Consolidated E Way Bill. Q. Mr A got an order from Mr B. While preparing E Way Bill, accountant of Mr A made a mistake and hence E Way Bill details are not matching with Invoice. Can we cancel E Way Bill ? Answer E Way Bill can be cancelled within 24 hours from time of its generation. After that we cannot cancel E Way Bill. But Recipient of Goods can reject E Way bill within 72 hours. CA PRATIK SUDHIR SHAH,

Q. Mr A received an order from Mr B. Mr A assigned transporter Id (Mr C) in Part A. Can Mr C reassign to update part b to sub transporter ? Answer Part-B can be entered by the transporter assigned in the EWB or generator himself. But the assigned transporter cannot re-assign to some other transporter to update part b. CA PRATIK SUDHIR SHAH,

Q. Mr A received an order for Product A to deliver to Mr B. Since Product is too heavy it is being sent in Semi Knocked Down Condition in three separate Vehicles. Is Mr A required to issue E Way Bill for each vehicle or one E Way Bill is sufficient ? Answer In this case, Mr A is required to issue E Way Bill for each consignment. Step 1 : Mr A needs to prepare invoice before dispatch of first consignment. Step 2 : Me A shall prepare Delivery Challan for each of subsequent consignment giving reference to invoice. Step 3 : Each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and Step 4 : The original copy of the invoice shall be sent along with the last consignment. CA PRATIK SUDHIR SHAH,

Q. How to determine the consignment value and Rs.50,000/- benchmark in case of goods removed other than that of supply i.e. sample issues, removal for trial, warranty removals, intra-state stock transfers etc.? Answer: The term “Consignment Value” is neither defined under this law nor in e-way bill rules. However, where goods are transported for the purpose other than supply, where the invoice cannot be issued, the e-way bill can be raised against any other document like delivery challan, bill of supply etc. The value of such goods may have to be determined as per valuation provisions under GST. CA PRATIK SUDHIR SHAH,

Q. Is e-way bills system applicable even for movement of goods as a courier? Answer Yes, for the purpose of movement of goods, courier agencies may be regarded as the transporter of the goods. Therefore, an e-way bill would be applicable even for movement of goods as courier provided consignment value exceeds Rs. 50,000/-. There could be different business practices followed in case of courier industries which needs to be suitably considered for generating an e- way bill. CA PRATIK SUDHIR SHAH,

Q. Form for filling Part A asks for transporter document number i.e. Railway receipt no or bill of lading etc. However, how one can enter these details before movement of goods as the same is available only after submitting goods to the concerned authority? Answer E-way bill has to be updated with transport document details within one hour of submission and collection of transport document from rail/air/ship authority. Ideally, Part-B has to be updated before movement of goods from the place to submit. Although, this aspect is not provided in the law but the mechanism is provided in the FAQ issued by department Amendment in 26th GST Council meeting. CA PRATIK SUDHIR SHAH,

Q. Who is cast with the ultimate responsibility of generating e-way bills? Consignor, consignee or the transporter? Answer The responsibility is cast on the registered person who causes the movement of goods. Hence, primary liability to raise E-way bill is on consignor. However, if consignor fails to generate the e-way bill, it may be generated by transporter also. In case of supply of goods by an unregistered person to registered person, the liability to generate e–way bill is on the recipient. CA PRATIK SUDHIR SHAH,

Q. Whether an e-way bill is required to be generated for movement of goods from one unit of the company to another unit through own vehicle located within 10 km? Answer Yes, e-way bill is required to be generated even in case of movement of goods within 10 km. The relaxation updating part B (vehicle details) is given only in cases of movement of goods from the place of business of consignor to the business of transporter for further movement of such goods, Therefore, in all other cases, e-way bill needs to be generated even if the distance to be covered is less than 10 km (50 Km as per 26th GST Council Meeting). CA PRATIK SUDHIR SHAH,

Q. Mr A is transporter. He does not have GST Number. Whether Mr A is required to enroll on E Way Bill System ? Answers There may be some transporters, who are not registered under the Goods and Services Tax Act and if such transporters cause the movement of goods for their clients, they are required to generate the e-way bill on behalf of their clients or update the vehicle number for e-way bill. Hence, they need to enroll on the e-way bill portal and generate the 15 digits Unique Transporter Id. CA PRATIK SUDHIR SHAH,

Q. What is the validity of unique number generated? Ie PART A of E Way Bill Answers The unique number generated shall be valid for a period of fifteen days for updation of Part B of Form GSTEWB-01 CA PRATIK SUDHIR SHAH,

Q. Payment to be made for release of detained goods / conveyance
Situation Payment required to be made Where the owner of the taxable goods comes forward for payment of such tax and penalty on payment of the applicable tax and penalty equal to one hundred per cent of the Tax payable on such goods or upon furnishing a security equivalent to the amount payable Where the owner of the exempted goods comes forward for payment of such tax and penalty on payment of an amount equal to two per cent of the value of goods or twenty five thousand rupees, whichever is less or upon furnishing a security equivalent to the amount payable where the owner of the taxable goods does not come forward for payment of such tax and penalty 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 or upon furnishing a security equivalent to the amount payable where the owner of the exempted goods does not come forward for payment of such tax and penalty on payment of an amount equal to five per cent of the value of goods or twenty five thousand rupees or upon furnishing a security equivalent to the amount payable CA PRATIK SUDHIR SHAH,

GENERATION OF E WAY BILL

1) Transaction Type: Select ‘Outward’ if you are a supplier of consignment Select ‘Inward’ if you are a recipient of consignment. 2) Sub-type: Select the relevant sub-type applicable to you: If transaction type selected is Outward, following subtypes appear: If transaction type selected is Inward, following subtypes appear CA PRATIK SUDHIR SHAH,

3) Document type: Select either of Invoice / Bill/ challan/ credit note/ Bill of entry or others if not Listed 4) Document No. : Enter the document/invoice number 5) Document Date: Select the date of Invoice or challan or Document. Note: The system will not allow the user to enter the future date. 6) From/ To: Depending on whether you are a supplier or a recipient, enter the To / From section details. CA PRATIK SUDHIR SHAH,

7) Item Details: Add the details of the consignment (HSN code-wise) in this section: Product name Description HSN Code Quantity, Unit, Value/Taxable value Tax rates of CGST and SGST or IGST (in %) Tax rate of Cess, if any charged (in %) CA PRATIK SUDHIR SHAH,

8) Transporter details: The mode of transport(Road/rail/ship/air) and the approximate distance covered (in KM) needs to be compulsorily mentioned in this part. Apart from above, Either of the details can be mentioned: Transporter name, transporter ID, transporter Doc. No. & Date. OR Vehicle number in which consignment is being transported. Format: AB12AB1234 or AB12A1234 or AB or ABC1234 CA PRATIK SUDHIR SHAH,

9) Click on ‘Submit’. The system validates data entered and throws up an error if any. Otherwise, your request is processed and the e-way bill in Form EWB-01 form with a unique 12 digit number is generated. CA PRATIK SUDHIR SHAH,

GENERATION OF CONSOLIDATED E WAY BILL
Step 1: Login on EWB Portal and Generate individual E-way bills. Step 2: Select ‘ Generate new ’ under ‘Consolidated EWB ’ option appearing on the left-hand side of the dashboard. CA PRATIK SUDHIR SHAH,

GENERATION OF CONSOLIDATED E WAY BILL

GENERATION OF E- WAY BILL THROUGH SMS

EWBT – E-WayBill Generate Key Word – It is fixed for generation TranType – Transaction Type – Codelist – Next Slide SuppGSTIN – Supplier’s GSTIN or URP for ‘UnRegistered Person’ RecGSTIN – Recipient’s GSTIN or URP for ‘UnRegistered Person’ DelPinCode – PIN Code of Place of Delivery of Goods InvNo – Invoice or Bill Number of the document of supplier of goods InvDate – Invoice or Bill Date of the document of supplier of goods TotalValue – Total Value of goods as per Invoice/Bill document in Rs. HSNCode – HSN Code of the first Commodity_At Least 2 Digit HSN Code. ApprDist – Approximate distance in KMs between consignor and consignee Vehicle – Vehicle Number in which the goods is being moved CA PRATIK SUDHIR SHAH,

CODE LIST FOR TRANSACTION TYPES FOR GENERATION BY SMS OSUP – Outward Supply, OEXP – Outward Export, OJOB – Outward Job Work, OSCD – Outward SKD/CKD, ORNK – Outward Recipient Not Known, OFOU – Outward For Own Use, OEOF – Outward Exhibitions & Fairs, OLNS – Outward Line Sales, OOTH – Outward Others ISUP – Inward Supply, IIMP – Inward Import, ISCD – Inward SKD/CKD, IJWR – Inward Job Work Returns, ISLR – Inward Sales Returns, IEOF – Inward Exhibitions & Fairs , IOTH – Inward Others CA PRATIK SUDHIR SHAH,

ILLUSTRATIONS FOR GENERATION OF E WAY BILL BY SUPPLIER AND TRANSPORTER Q 1. Suppliers Generating E Way Bill by SMS. Mr A of Bangalore, Karnataka delivering goods worth Rs. 1,00,000 bearing HSN code-7215, against an invoice he created- No dated 27/01/2018 to a unit of Mr. B at Kolar, Karnataka through vehicle number KA 12 AB 2456 covering a distance of 73 km. Answer The draft SMS to be typed in by Mr. A will be : EWBG OSUP 29AABPX0892K1ZK /01/ KA12AB2456. Q 2. Transporters Generating E Way Bill by SMS. S Ltd of Bangalore, Karnataka a GTA delivering goods worth Rs. 1,50,000 bearing HSN code-7215, on behalf of Mr. A of Bangalore, Karnataka, against the invoice – No. 456 dated 20/01/2018 to a unit of Mr. B at Kolar, Karnataka through vehicle number KA 02 AB 7542 covering a distance of 73 km. The draft SMS to be typed in by the operator at Sans Transports will be : “ EWBT OSUP 29AABPX0892K1ZK 29AAEPM1443K1ZP /01/ KA02AB7542”. CA PRATIK SUDHIR SHAH,

ILLUSTRATIONS FOR UPDATION & CANCELLATION OF E WAY BILL Q3. Updation of E Way Bill for E Way Bill by SMS. S Ltd of Bangalore, Karnataka a GTA delivering goods worth Rs. 1,50,000 bearing HSN code-7215, on behalf of Mr. A of Bangalore, Karnataka, against the invoice – No. 456 dated 20/01/2018 to a unit of Mr. B at Kolar, Karnataka through vehicle number KA 02 AB 7542 covering a distance of 73 km has generated the eway bill no dated 20/01/2018. Suppose the vehicle breaks down during the journey on 20/01/2018 afternoon and Sans Transports arranges alternate vehicle bearing registration number KA 43 AB 2267 for the delivery of the consignment to the destination. Answer The draft SMS to be typed in by the operator at Sans Transporters will be : “EWBV KA43AB2267 BRK” Q 4. Cancellation of E Way Bill for E Way Bill by SMS. Mr A of Bangalore, Karnataka wants to cancel the eway bill generated by him bearing number The draft SMS to be typed in by Mr. A will be : “ EWBC ” CA PRATIK SUDHIR SHAH,

GENERATION OF E WAY BILL TRHOUGH ANDROID APP

DIAL : *#06# - IMEI NUMBER WILL BE GENERATED CLICK TO GET ANDROID APP LINK TO YOUR REGISTERED MOBILE CA PRATIK SUDHIR SHAH,

Click on Create EWB. CA PRATIK SUDHIR SHAH,

CANCELLATION OF E WAY BILL CA PRATIK SUDHIR SHAH,

POINTS TO BE DISCUSSED IN E WAY BILL

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