E- WAY RULES

E- WAY RULES

Under the GST Act, 2017, specific information needs to be furnished before generating an e-way bill for moving goods, irrespective of whether it’s related to a supply or not. This information is divided into two parts: Part A and Part B.

Part A:

  • Consignor details: Name, GSTIN (if registered), address.
  • Consignee details: Name, GSTIN (if registered), address.
  • Description of goods: Type, HSN/SAC code, quantity, value.
  • Reason for movement: Sale, purchase, return, own use, etc.
  • Document accompanying the goods: Invoice number, challan number, etc.
  • Transaction details: Invoice value, GST rate, tax amount, etc. (if applicable)

Additional information required in specific scenarios:

  • For movement by railways, air, or vessel: Part A needs to be furnished by the supplier or recipient (registered), either before or after commencement of movement.
  • Goods sent by a principal to a job worker in a different state: Principal generates the e-way bill regardless of consignment value.

Part B:

  • Transport details: Transporter name, GSTIN (if registered), vehicle type, vehicle number.
  • Travel details: Starting point, destination, expected date of arrival.

Generating the e-way bill:

  1. Furnish information in Part A electronically on the GST portal (common portal).
  2. Upon successful validation, a unique e-way bill number (EBN) will be generated and made available to the supplier, recipient, and transporter.
  3. Part B needs to be filled if transporting by road, and the e-way bill is considered valid only after this.
  4. If goods are transferred between vehicles during transit, the transporter updates conveyance details in Part B before further movement.

EXAMPLE

Part A:

  • GSTINs:
    • Supplier/Consignor: GSTIN of the person sending the goods.
    • Recipient/Consignee: GSTIN of the person receiving the goods.
  • Place of Delivery: Pin code of the destination where the goods are delivered.
  • Document details:
    • Invoice/Challan number and date.
    • Type of document (Tax invoice, Bill of Supply, Delivery Challan, etc.).
  • Value of goods: Total value of the goods being transported.
  • HSN code: Harmonized System Nomenclature code for the goods.
  • Reason for transportation: Purpose for which the goods are being moved (sale, return, transfer, etc.).
  • Additional information:
    • Inward supply from an GST Act, 2017unregistered person: If the goods are being received from an unregistered person, specific details like their name and address need to be mentioned.
    • Job work: If the goods are being sent for job work to another state, details like the principal and job worker GSTINs are required.

Part B:

  • Transport details:
    • Transporter name and GSTIN (if registered).
    • Vehicle number (for road transport).
    • Transport document number (Goods Receipt Number, Railway Receipt Number, Airway Bill Number, etc.).

Specific examples based on the state of movement:

  • Within Tamil Nadu: For goods valued above Rs. 50,000 moving within GST Act, 2017Tamil Nadu, both parts A and B need to be furnished before generating the e-way bill.
  • From Tamil Nadu to another state: In this case, the e-way bill needs to be generated even if the value of the goods is below Rs. 50,000.

FAQ QUESTIONS

Q: Who needs to generate an E-Way Bill?

  • Any registered person GST Act, 2017 (except exempted categories) causing movement of goods with a consignment value exceeding ₹50,000.
  • For intra-state movements, the E-Way Bill is necessary irrespective of the value.
  • For movements on account of inward supply from an GST Act, 2017unregistered person, the recipient needs to generate the E-Way Bill.

Q: What information needs to be furnished in Part A of the E-Way Bill?

  • Details of the consignor (name, GSTIN, address)
  • Details of the consignee (name, GSTIN, address)
  • Description of the goods (HSN code, quantity, value)
  • Place of supply and destination
  • Reason for movement (sale, purchase, return, etc.)
  • Transporter details (name, vehicle number)

Q: When should the E-Way Bill be generated?

  • Generally, before the commencement of the movement of goods.
  • For movements by GST Act, 2017 railways, air, or vessel, it can be generated before or after the movement commences.
  • In case of job work, the principal located in one state needs to generate the E-Way Bill irrespective of the value.

Q: What is the validity period of an E-Way Bill?

  • The validity period depends GST Act, 2017 on the distance travelled (one day for 100 km, additional day for every 100 km).
  • However, an extension GST Act, 2017 can be obtained online for longer distances.

Q: What are the consequences of not generating an E-Way Bill?

  • Penalization with a fine of ₹100 per day per document for non-compliance.
  • Seizure of goods until the E-Way Bill is generated.

Q: Where can I find more information about E-Way Bill generation?

  • GST E-Way Bill Portal:
  • CBIC 
  • Chartered Accountant or GST consultant

Additional FAQs:

  • What exemptions are there from generating E-Way Bills?
  • How to handle E-Way Bill updates during transit?
  • What documents are required along with the E-Way Bill?
  • How to handle discrepancies in E-Way Bill information?

CASE LAWS

Q: Who needs to generate an E-Way Bill GST Act, 2017?

  • Any registered person (except exempted categories) causing movement of goods with a GST Act, 2017consignment value exceeding ₹50,000.
  • For intra-state movements, the E-Way Bill is necessary irrespective of the value.
  • For movements GST Act, 2017 on account of inward supply from an unregistered person, the recipient needs to generate the E-Way Bill.

Q: What information needs to be furnished in Part A of the E-Way Bill GST Act, 2017?

  • Details of the consignor (name, GSTIN, address)
  • Details of the consignee (name, GSTIN, address)
  • Description of the goods (HSN code, quantity, value)
  • Place of supply and destination
  • Reason for movement (sale, purchase, return, etc.)
  • Transporter details (name, vehicle number)

Q: When should the E-Way Bill be generated?

  • Generally, before the commencement of the movement of goods.
  • For movements by railways, air, or vessel, it can be generated before or after the movement GST Act, 2017
  • In case of job work, the principal located in one state needs to generate the E-Way Bill irrespective of the value.

Q: What is the validity period of an E-Way Bill?

  • The validity period depends on the distance travelled (one day for 100 km, additional day for GST Act, 2017 every 100 km).
  • However, an extension can be obtained online for longer distances.

Q: What are the consequences of not generating an E-Way Bill GST Act, 2017?

  • Penalization with a fine of ₹100 per day per document for non-compliance.
  • Seizure of goods until the E-Way Bill is generated.

Q: Where can I find more information about E-Way Bill generation GST Act, 2017?

Additional FAQs:

  • What exemptions are there from generating E-Way Bills?
  • How to handle E-Way Bill updates during transit?
  • What documents are required along with the E-Way Bill?
  • How to handle discrepancies in E-Way Bill information?