GSTTaxation

GST e-Way Bill: Validity, Applicability, Rules & Procedure

GST E-Way Bill is an electronically created document necessary for the transfer of products worth more than ₹50,000 from one location to another in India, except in Delhi. Read this article to know more.

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GST e-Way Bill: Validity, Applicability, Rules & Procedure

GST E-Way Bill is an electronically created document  necessary for the transfer of products worth more than 50,000 from one location to another in India, except in Delhi. When moving goods within Delhi, an e-way bill is necessary if the value of the products exceeds ₹1 lakh. This document must be prepared online for all interstate and intrastate goods movements. The e-way bill created in any state is valid in all Indian states and union territories.

What is the Date of Applicability of the E-Way Bill in GST?

The GST e-way bill under the GST Regime is applicable for the transfer of goods from one state to another as of 1 April, 2018.

The Validity of the E-Way Bill

An e-way bill is valid for the period specified below, beginning on the applicable date:

Distance Validity Period
Upto 100 km 1 day
For every additional 100 km or above that 1 additional day

Except for Over Dimensional Cargo, the aforementioned validity would apply to everyone. In the instance of over-dimensional cargo, the validity period would be as follows, beginning on the appropriate date:

Distance Validity Period
Upto 20 Kms 1 day
For every additional 20 km or above that 1 additional day

KNOW THE BENEFITS OF E-WAY BILL

Meaning of Relevant Date

The relevant date for calculating the validity of the GST e-way bill shall be the date on which the GST waybill was generated. The period of validity shall be counted from the time at which the invoice was developed, each day shall be counted as the period expiring at midnight of the day immediately following the date of generation of e-way.

With the assistance of an example, this may be explained.

  • Example 1 – Assume Mr Ganesh created an E-Way bill on 27 June 2018 at 4 PM for the transportation of merchandise over a distance of 87 kilometres. This E-Way bill is valid until midnight on 28 Jun, 2018
  • Example 2 – Assume Mr Iyer created an E-Way Bill on 27 June 2018 at 4 PM for the transportation of merchandise over a distance of 187 kilometres. This E-Way bill is valid until midnight on 29 June 2018.

Who can generate the E-Way Bill?

Under the GST regime, the e-way bill must be created by;

  • Every registered person who causes the movement of goods of consignment concerning a supply (Eg: Sales), or for reasons other than supply (Eg: Sales Return, Branch Transfer, etc, or due to inbound supply from an unregistered person.

E-Way Bill in the Event of Movement by a Registered Individual

If the registered person acts as a consignor (i.e. seller) or the recipient of supply acts as a consignee (i.e. buyer), whether by his own conveyance or a hired one, or by railways, air, or sea, the registered person or the recipient may electronically generate the GST waybill by clicking on GST e-way bill login portal and filling the Form GST EWB 01 after furnishing information in Part B of Form GST EWB 01.

If the registered person causes the movement of goods and hands them over to the transporter for road transportation, but the e-way bill is not created, it is the transporter’s obligation to generate the bill through the e-way bill login.

E-Way Bill in the Event of an Unregistered Individual

When goods are moved by an unregistered person, whether in his own conveyance, a rented conveyance, or through a transporter, the unregistered person or the transporter should create the GST way bill.

In other words, even if the person conveying the goods is not registered, he is needed to create the e-way bill himself or through the transporter.

The e-way bill should be created by clicking on the GST e-way bill login on gst.gov.in in the Form GST EWB-01. Even if the unregistered person is not registered, they can produce an e-way bill on the GST Portal.

Situations in which an E-Way Bill is not required to be generated

In the following conditions, it is not necessary to produce an e-way bill:-

  • The items are carried within the same state over a distance of fewer than 10 kilometres between the transporter’s and consignee’s places of business
  • The items are carried inside the state for a distance of fewer than 10 kilometres between the consignor’s place of business and the transporter’s place of business for onward transit
  • The items are conveyed using a non-motorized mode of transport
  • The commodities are carried to an inland container depot or a container freight station for Customs clearance from the port, airport, air cargo complex, and land customs station
  • In the case of specific commodities such as jewellery, personal and household effects, and others that are listed in this list – List of Items that do not require an eway bill
  • In relation to the movement of products within the zones specified in clause (d) of sub-rule (14) of rule 138 of the relevant state’s Goods and Services Tax Rules.

When transporting goods over a distance of more than 10 kilometres but less than 50 kilometres, the development of an e-way bill is required, but the e-way bill does not have to include the specifics of the conveyance.

Documents and Devices

The person in charge of transport shall possess the following.

  • The Invoice, Bill of Supply, or Delivery Challan, and a copy of the e-way bill or the e-way bill number, either physically attached to the conveyance or mapped to a Radio Frequency Identification Device installed on the conveyance in accordance with the Commissioner’s instructions
  • A registered person may receive an Invoice Reference Number from gst.gov.in by uploading a tax invoice issued by him in Form GST INV 1 and presenting it to the relevant officer for verification in place of the tax invoice. Such a number shall be valid for 30 days from the date of uploading.

Conclusion

Except for products exempted under notifications or laws, all commodities must be transported using the GST waybill. The movement of handicraft goods or goods for job-work purposes, under certain conditions, also necessitates the use of an e-way bill, even if the value of the consignment is less than ₹50,000.

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