1. GST Webcast ICAI-IDTC Jan 2018
E-Way Bill
GST Webcast
ICAI-IDTC
Jan 2018

2. Catch Phrases in EWB Movement v. Supply Transport v. Delivery
Place of Delivery v. Place of Supply
Consignor v. Supplier
Consignee v. Recipient
Transaction Value v. Consignment Value
Exempt Goods v. Excluded Goods
TRANSIN v. GSTIN

3. Ingredients of EWB Registered person Reason for transportation
Person causing movement
Before commencement of movement
Goods excluded from EWB
Complete EWB
Time-distance-acceptance linked EWB
Error v. Cancellation v. Rejection

4. Variations in EWB Inter-State Movement Intra-State Movement
Start date – 1 Feb, 2017
Inter-State movement
Type of tax charged
8+1 points of information
Registration or User-ID
Imports-high sea sales
SEZ supplies
EOU supplies
Start date – various
Intra-State movement
Synchronized portal
Non-EWB States
Information limited
Transit-transhipment
Job-work – to and fro
Self-movement/IT tools

5. Key Considerations Continuous monitoring of GSTIN
EWB – effect on Place of Supply or tax charged
Delay in delivery – time/distance
Supplier to become Transporter
Supplies without movement
In-transit supplies
Relay change to transporter
EWB – supply trail or mere movement

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