Cir No G-2 / 03 / 2018

Cir No G-2 / 03 / 2018                                                                                   7th April 2018

 

TO ALL MEMBERS OF THE ASSOCIATION :

 

Dear Sir,

SUB : FAQ ON E-WAY BILL – APRIL 2018

 

Legal Provisions

  • Rules 138 to 138 (D) of CGST Rules as notified vide notification no. 12/2018-Central Tax dated the 7th March, 2018.

Date of Implementation

  • 1st April, 2018 for inter-state movement of goods as notified vide notification no. 15/2018-Central Tax dated the 23rdMarch, 2018.

Monetary Threshold

  • Value of consignment exceeding 50,000 rupees
  • No threshold
    • for inter-state movement of goods sent for job work
    • for inter-state movement of handicraft goods by unregistered person
  • Optional generation of EWB allowed
    • even if value less than 50,000
    • even if person unregistered

Meaning of Value

  • As per section 15 of CGST Act i.e. Transaction Value.
  • It includes CGST, SGST, IGST and Cess if any, but
  • Excludes value of exempt supply of goods where the invoice is in respect of both exempt and taxable supply

Applicability

  • For movement of goods
    • in relation to a supply, or
    • other than supply like job work, goods sent on approval basis
    • inward supply from unregistered person

Form

  • GST EWB-01 having two parts i.e. Part A & Part B

When to prepare

  • Part A to be filled up online on the common portal before movement of goods

Who to prepare Part A

  • Registered consignor, or
  • Registered consignee, or
  • Transporter on authorization from registered person
  • E-Commerce operator or a courier agency on authorization from consignor
  • Principal or the registered job worker for goods sent on job work
  • In case of supply by unregistered person, the registered recipient to prepare it

Unique number

  • A unique number will be generated on the common portal after furnishing information in Part A
  • This unique number is valid for a period of fifteen (15) days for updation of Part B

Generation of E-Way Bill by filling up Part B

  • Transport by Road
    • By the consignor or consignee when movement in his own conveyance, or a hired one or a public conveyance before movement of goods
    • If goods are handed over to a transporter without generating E-Way Bill, the transporter shall generate it
  • Transport by Rail, Air or Vessel
    • By the consignor or the consignee
    • Before or after the commencement of movement
    • In case of rail delivery shall not be given unless the E-Way bill is produced to the railways

Exemption from filling up Part B

  • For intra-state movement of goods
    • Up to 50 Kms. from the place of consignor to the place of transporter
    • Up to 50 Kms. From the place of transporter to the place of consignee

Updation of Part B

  • Is possible:
    • Where goods are transferred from one conveyance to another
    • By the consignor, consignee or the transporter
    • By some other registered or enrolled transporter also on assignment
    • Before such transfer

Multiple consignments in one conveyance

  • For transportation by road the transporter may generate a consolidated E-Way Bill in Form GST EWB-02 on the common portal prior to movement of goods
  • It will indicate the serial no. of E-Way Bill of each consignment

Cancellation

  • Possible
    • Within 24 hrs of generation of E-Way Bill
    • If goods are either not transported, or
    • Not transported as per details in E-Way Bill
  • No cancellation possible if the E-Way Bill verified in transit

Validity Period

  • Normal cargo
    • 1 day for distance up to 100 km
    • 1 additional day for every 100 km or part thereof thereafter
  • Over-Dimensional cargo
    • 1 day for distance up to 20 km.
    • 1 additional day for every 20 km or part thereof thereafter
  • Extension by transporter possible under exceptional circumstances including trans-shipment
  • Validity period to be counted from the time the E-Way Bill is generated and each day shall be counted as the period expiring at midnight of the next day

Territorial validity

  • All India – E-Way Bill generated is valid in every state and UT

Acceptance of E-Way Bill

  • Has to be accepted or rejected by the supplier or the recipient
    • Within 72 hrs of the details made available to him on the common portal or the time of delivery, whichever is earlier
    • Non-communication in the above time limit means deemed acceptance

Exceptions

No EWB is required to be generated in the following cases:

  • Goods specified in Annexure to Rule 138 e.g. LPG for domestic supply, Kerosene for PDS, currency
  • Transportation by non-motorized conveyance like animal driven vehicles
  • Transportation from Custom ports, Airport, Air cargo complex and LCS to ICD or CFS
  • Transportation under bond from ICD or CFS to Custom ports, Airport, Air cargo complex and LCS
  • Transportation from one Customs station or Custom port to another Customs station or Custom port
  • Transportation under Customs supervision or Customs seal
  • Goods not under GST like alcoholic liquor for human consumption, petrol, diesel
  • Transit cargo from or to Nepal or Bhutan
  • Movement of goods caused by defence formations
  • Where the consignor is Central or State government or local authority for transport by rail
  • Transportation of empty cargo containers
  • Transportation up to 20 Km from place of consignor to a weighbridge for weighment or from weighbridge to consignor provided the goods are accompanied by a delivery challan
  • Goods covered under notification no. 2/2017- CT Rate dated 28/06/2017 i.e. fully exempted goods
  • Goods exempt under notification 7/2017-CT Rate dated 28/06/2017 and 26/2017-CT Rate dated 21/09/2017 i.e. supplies to and from defence canteens and heavy water respectively.

Documents to be carried by driver

  • By Road:
    • Invoice or IRN (Invoice Reference Number) or Bill of Supply or Delivery Challan
    • Copy of E-Way Bill in physical form, or
    • E- Way Bill number in electronic form, or
    • E-Way Bill number mapped to RFID
    • RFID (Radio Frequency Identification Device) if notified by commissioner
  • By Rail or Air or Vessel:
    • Invoice or IRN (Invoice Reference Number) or Bill of Supply or Delivery Challan

Note:  Commissioner can allow to carry Tax Invoice or Bill of Entry or Bill of Supply or Delivery Challan in place of E-Way Bill I f the circumstances so warrant.

Transit checks

  • By authorized officers permissible to verify E-Way Bill
  • RFID readers to be installed at various locations
  • Goods once verified/checked in transit in one State/UT shall normally be not verified/checked in another State/UT
  • Summary report of transit check to be uploaded online by the officer within 24 hours in Part A of FORM GST EWB-03
  • Final report of transit check to be uploaded online by the officer within 3 days in Part B of FORM GST EWB-03
  • Any detention beyond 30 minutes can be uploaded by the transporter in FORM GST EWB-04 on the common portal

FORM GST EWB-01

Asks for the following details:

  • PART A
    • GSTIN of supplier and GSTIN of recipient. If one of them is not registered then the letter “URP” is to be filled up against that column
    • PIN Code of place of dispatch and PIN Code of place of delivery
    • Document number of Tax Invoice, Bill of Supply, Delivery Challan or Bill of Entry
    • Document date
    • Value of goods (including taxes)
    • HSN Code up to 2 digits if annual turnover up to 5 crores in previous year and up to 4 digits if annual turnover more then 5 crores in the previous year
    • Any one of the reasons for transport like supply, export or import, job work, sales return, exhibition, for own use etc.
  • PART B
    • Vehicle Number for Road
    • Transport Document Number, for example:
      • Goods Receipt Number (by Road), or
      • Railway Receipt Number (by Rail), or
      • Forwarding Note Number (by Rail), or
      • Parcel Way Bill Number (by Rail), or
      • Airway Bill Number (by Air), or
      • Bill of Lading Number (by Vessel)

 Penalty for Non-Compliance

  • Penalty of Rs.10,000/- or tax sought to be evaded (wherever applicable) whichever is greater as per Section 122 of the CGST Act, 2017.
  • Detention or seizure of goods and documents and conveyance during transit checks as per Section 129 of CGST Act, 2017.

Thanking you,

P. Chandrasekharan
Secretary

Welcome to CMAI

From the President's Desk

Dear Friends,

Life moves on, Times move on, Markets move… And so does CMAI. After close to 40 years at our Mahalaxmi Chambers Office, CMAI is moving to its New Office at Prabhadevi—and the move is significant in more ways than one. It brings CMAI much closer to its main constituency in Mumbai, the Western Suburbs; it brings all the various offices under one roof, and, for the first time, enables it to offer additional facilities to its Members.

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