E way bill

SHORT DISCUSSION ABOUT E WAY BILL

Mr. A     : Good Day Sir, how are you?

Mr.GST : Hi Mr. A, I am doing fine, how about you?

Mr. A     : I am doing fine. Recently I am hearing much about the E-Way Bill needs to be issued for every dispatch, what is this and how this can be issued?

Mr.GST : Mr. A, Yes, under GST for movement of goods and E-Way Bill needs to be generated electronically. The conditions to generate E-Way Bill are:

  • If the movement of goods is in excess of 50,000 INR then an E-Way Bill needs to be generated from the GST portal.
  • E-Way Bill needs to be generated even if removal of goods is not supplied like sending goods to job worker.
  • If goods are handed over to transporter and E-Way Bill is not generated then transporter Mr.GSTn also generate E-Way Bill from GST portal. This facility of generation of E-Way Bill will also be made available through SMS.

On the generation of E-Way Bill, a unique number will be issued and it will be made available to supplier, recipient, and transporter. Further, the validity of E-Way Bill depends on the distance of movement of goods like for 0 to 100 KM distance, a generated E-Way Bill will be valid for 1 day etc.

The E-Way Bill form is GST INS 01.

Mr. A     : Ok, getting it now. But what will happen if am purchasing goods from an unregistered person?

Mr.GST : Hi Mr. A, in such cases either registered recipient or transporter  can generate an E-Way Bill.

Mr. A     : Isn’t it this process makes the transported a complex job?

Mr.GST : Mr. A, under GST, every supply will be tracked and hence such a system is developed. To ease this process further following steps are also mentioned:

  • The government can mandate certain class of transporter to use Radio Frequency Identification Device (RFID) on their vehicle. With this RFID the E-Way Bill can be mapped for faster detection and clearance of vehicle at check post.
  • The officer should the upload the summary of every inspection on common portal within 24 hours.
  • If a vehicle is detained for more than 30 minutes, then a transporter can update such incident on the common portal in form GST INS-04.

Mr. A     : Ok, there are cases where transporters load more delivery items of more than 1 person. In such cases how the E-Way Bill concept will work?

Mr.GST: Mr. A, When transporter of goods indulges in the transport of multiple supplies then a transporter can create a Consolidated E-Way Bill through form GST INS – 02 by providing details of all individual E-Way Bills.

Mr. A    : Ok, Thank you 🙂

GST  E way bill implementation has been deferred for the time being by Government.