e-way bill under gst 1yashwant.info/wp-content/uploads/2018/01/e-way-bill...ca yashwant j. kasar 2...

E-WayBillunderGST

CAYashwantJ.KasarB.Com,FCA,DISA,CISA,PMP,FAIA

(UpdatedwithchangesasperNotificationNo.3/2018CentralTaxdated23rd January,2018)

Section68ofCGSTAct,2017Inspectionofgoodsinmovement.

68. (1)TheGovernmentmayrequirethepersoninchargeofaconveyance carryinganyconsignmentofgoodsofvalueexceedingsuchamountasmaybespecifiedtocarrywithhimsuchdocumentsandsuchdevicesasmaybeprescribed.

(2)Thedetailsofdocumentsrequiredtobecarriedundersub-section(1)shallbevalidatedinsuchmannerasmaybeprescribed.

(3)Whereanyconveyancereferredtoinsub-section(1)isinterceptedbytheproperofficeratanyplace,hemayrequirethepersoninchargeofthesaidconveyancetoproducethedocumentsprescribedunderthesaidsub-sectionanddevicesforverification,andthesaidpersonshallbeliabletoproducethedocumentsanddevicesandalsoallowtheinspectionofgoods.

CAYASHWANT J.KASAR 2

ElectronicWayBill:ElectronicWayBill(E-WayBill)isbasicallyacompliancemechanism

Whereinbywayofadigitalinterface

Thepersoncausingthemovementofgoodsuploadstherelevantinformation

Priortothecommencementofmovementofgoodsand

Generatese-waybillontheGSTportal

E-waybillisadocumentrequiredtobecarriedbyapersoninchargeoftheconveyancecarryinganyconsignmentofgoodsofvalueexceedingRs 50,000.

ItisgeneratedfromtheGSTCommonPortalbytheregisteredpersonsortransporters

TheNeedandBenefits:

ØComplianceofGSTLaw

ØTracking

ØToCheckTaxEvasion

ØUniformProvisionsacrossNation

ØReductioninTransportTime

ØValidacrossIndia

ØBeneficialtoEconomy

ØIncreaseinGovernmentRevenue

ØBeneficialtologisticIndustry

ØTheabolitionofcheckposts

ØNatureFriendly

E-waybillcompulsoryfromFebruary01,2018:GSTcouncil24TH GSTCOUNCILMEETINGHELDON16-12-2017THROUGHVIDEOCONFERENCINGDECIDEDTHATINTER-STATEE-WAYBILLTOBEMADECOMPULSORYFROM1-2-2018

PIBPRESSRELEASE DATED16-12-2017

The24thMeetingoftheGSTCouncilheldtodaythroughvideoconferenceundertheChairmanshipoftheUnionMinisterofFinanceandCorporateAffairs,ShriArun Jaitley.Itdiscussedabouttheimplementationofe-wayBillsysteminthecountry.TillsuchtimeastheNationale-wayBillisready,theStateswereauthorizedtocontinuetheirownseparatee-wayBillsystems. However,itwasrepresentedbythetradeandtransportersthatthisiscausingunduehardshipintheInter-Statemovementofgoodsandtherefore,bringinginanearlyallIndiasystemofe-wayBillhasbecomeanecessity.TheGSTCounciltodayreviewedtheprogressofreadinessofhardwareandsoftwarerequiredfortheintroductionofnationwidee-wayBillSystem.

AfterdiscussionswithalltheStates,thefollowingdecisionsweretaken:-

i. Thenationwidee-wayBillsystemwillbereadytoberolledoutonatrialbasislatestby16thJanuary,2018.Tradeandtransporterscanstartusingthissystemonavoluntarybasisfrom16thJanuary,2018.

ii. TheRulesforimplementationofnationwidee-wayBillsystemforInter-Statemovementofgoodsonacompulsorybasiswillbenotifiedwitheffectfrom1stFebruary,2018.ThiswillbringuniformityacrosstheStatesforseamlessinter-Statemovementofgoods.

iii. WhiletheSystemforbothinter-Stateandintra-Statee-wayBillgenerationwillbereadyby16thJanuary,2018,theStatesmaychoosetheirowntimingsforimplementationofe-wayBillforintra-Statemovementofgoodsonanydatebefore1stJune,2018.TherearecertainStateswhicharealreadyhavingsystemofe-wayBillforintra-Stateaswellasinter-StatemovementandsomeofthoseStatescanbeearlyadoptersofnationale-wayBillsystemforintra-Statemovementalso.Butinanycase,theUniformSystemofe-wayBillforinter-Stateaswellasintra-Statemovementwillbeimplementedacrossthecountryby1stJune,2018.

EWBrelatedNotifications:FollowingCentralNotificationsareissuedforEWBasofnow

ØNotificationNo10/2017dated28.06.17- JustRule138insertedwithoutprescribingvariousregulation

ØNotificationNo27/2017dated30.08.17- DetailedRulesprescribed

ØNotificationNo34/2017dated15.09.17- ProvisoforJobWorkandHandicraftinserted

ØNotificationNo74/2017dated29.12.17- Effectivedateof01.02.18notifiedforapplicabilityofEWBRules.

ØNotificationNo03/2018dated23.01.18- EWBRulesreplaced

OneNation– OneE-WayBillForMovementofGoodsthroughouttheCountry

www.ewaybillgst.gov.in

Information tobefurnishedpriortocommencementofmovementofgoodsandgeneration ofe-waybillTheconsignorisrequiredtofurnishspecifieddetailsbeforemovementofgoodscommences,ifvalueexceedsRs 50,000electronicallyinPartAofformGSTEWB-01.Iftheconsignorisunregistered,theconsignee isrequiredtofurnishtheinformation.

Everyregisteredpersonwhocausesmovementofgoodsofconsignmentvalueexceedingfiftythousandrupees—

(i)inrelationtoasupply;or

(ii)forreasonsotherthansupply;or

(iii)duetoinwardsupplyfromanunregisteredperson,

shall,beforecommencementofsuchmovement,furnishinformationrelatingtothesaidgoodsasspecified inPartAofFORMGSTEWB-01,electronically,onthecommonportalalongwithsuchotherinformationasmayberequiredatthecommonportalandauniquenumberwillbegeneratedonthesaidportal[rule138(1)ofCGSTRules].

E-waybillevenifvalueofconsignment isbelowRs 50,000Infollowingcases,e-waybillshouldbegenerated irrespectiveofvalueofconsignmenti.e.evenifvalueofconsignmentisbelowRs 50,000–

(a)Sendingmaterialinter-Stateforjobwork

(b)handicraftgoodstransportedinter-StateunderexemptionifturnoverofpersonbelowRs.20/10lakhsandenjoyingexemptionunderNotificationNo.32/2017-CT,dated15-9-2017- firstandsecondprovisotorule138(1)ofCGSTRulesinsertedw.e.f.15-9-2017.

Itisreallytoomuchforsuchsmallpersonssellinghandicraftsinter-State,toknow,understandandfollowtheseprocedures.

ConsignmentValueExplanationtoRule138(1):

Forthepurposesofthisrule,theconsignmentvalueofgoodsshallbethevalue,determinedinaccordancewiththeprovisionsofsection15,declaredinaninvoice,abillofsupplyoradeliverychallan,asthecasemaybe,issuedinrespectofthesaidconsignmentandalsoincludesthecentraltax,StateorUnionterritorytax,integratedtaxandcesscharged,ifany,inthedocument.

Movementdeemedtobecausedbyconsignee ifgoodssupplierisunregisteredpersonIfthegoodsaresuppliedbyanunregisteredsuppliertoarecipientwhoisregistered,themovementshallbesaidtobecausedbysuchrecipientiftherecipientisknownatthetimeofcommencementofthemovementofgoods[Explanation 1torule138(3)ofCGSTRules]

Wherethegoodsaretransportedbytheregisteredpersonasaconsignorortherecipientofsupplyastheconsignee,whetherinhisownconveyanceorahiredoneorbyrailwaysorbyairorbyvessel,thesaidpersonortherecipientmaygeneratethee-waybillinFORMGSTEWB-01electronicallyonthecommonportalafterfurnishinginformationinPartBofFORMGSTEWB-01:

Providedthatwherethegoodsaretransportedbyrailwaysorbyairorvessel,thee- waybillshallbegeneratedbytheregisteredperson,beingthesupplierortherecipient,whoshallfurnish,onthecommonportal,the-

(a)informationinPartBofFORMGSTEWB-01;and

(b)theserialnumberanddateoftheRailwayReceiptortheAirConsignmentNoteorBillofLading,asthecasemaybe.

Generationofe-waybilliftransport inownvehicleorhiredvehicleorbyrail,vesselorair

Generationofe-waybillbytransporter iftransport isbyroadIfthee-waybill isnotgeneratedunderrule138(2)andthegoodsarehandedovertoatransporterfortransportationbyroad,theregisteredpersonshallfurnishtheinformationrelatingtothetransporterinPartBofformGSTEWB-01onthecommonportal.

Thee-waybillshallbegeneratedbythetransporteronthecommonportalonthebasisoftheinformationfurnishedbytheregisteredpersoninPartAofformGSTEWB-01[rule138(3)ofCGSTRules]

Generationofe-waybillbytransporterifnotgeneratedbyconsignor - IftheconsignorortheconsigneehasnotgeneratedformGSTEWB-01inaccordancewiththeprovisionsofrule138(1)andthevalueofgoodscarriedintheconveyanceismorethanfiftythousandrupees,thetransportershallgenerateformGSTEWB-01onthebasisofinvoiceorbillofsupplyordeliverychallan,asthecasemaybe,andmayalsogenerateaconsolidatede-waybill inFORMGSTEWB-02onthecommonportalpriortothemovementofgoods[rule138(7)ofCGSTRules]

Optiontogeneratee-waybillevenifvaluelessthanRs 50,000 - Theregisteredpersonorthetransportermay,athisoption,generateandcarrythee-waybillevenifthevalueoftheconsignmentislessthanfiftythousandrupees[firstprovisotorule138(3)ofCGSTRules]

Unregisteredpersoncanalsogeneratee-waybill - Ifthemovementiscausedbyanunregisteredpersoneitherinhisownconveyanceorahiredoneorthroughatransporter,heorthetransportermay,attheiroption,generatethee-waybillinformGSTEWB-01onthecommonportalinthemannerspecifiedinthisrule[secondprovisotorule138(3)ofCGSTRules].

E-wayBillgeneratedisvalidalloverIndia - Thee-waybillgeneratedunderthisruleorunderrule138oftheGoodsandServicesTaxRulesofanyStateshallbevalidineveryStateandUnionterritory[rule138(13)ofCGSTRules]

Relaxation ifgoodstransported fromplaceofconsignortotransporter anddistancelessthan10KmIfthegoodsaretransportedforadistanceoflessthantenkilometreswithintheStateorUnionterritory fromtheplaceofbusinessoftheconsignortotheplaceofbusinessofthetransporterforfurthertransportation,thesupplierorthetransportermaynotfurnishthedetailsofconveyanceinPartB offormGSTEWB-01[thirdprovisotorule138(3)ofCGSTRules]

TenKilometers relaxationnotsufficientinmanycases - TenKilometersrelaxationisreallynotsufficientinmanycases.Inmanycases,therailwayyardorportorairportorgodown oftransportermaybemuchbeyond10Kms.Inbigcities,muchmoreallowanceisrequired.

Generationandcancellationofe-wayBillthroughSMS

Thefacilityofgenerationandcancellationofe-waybillmayalsobemadeavailablethroughSMS- Explanation torule138(14)ofCGSTRules.

Generationofe-waybillnumber(EBN)byGSTN

Upongenerationofthee-waybillonthecommonportal,auniquee-waybillnumber(EBN)willbegeneratedbyGSTN.Thisnumbershallbemadeavailabletothesupplier,therecipientandthetransporteronthecommonportal[rule138(4)ofCGSTRules].

EBNnumberis12digitnumericuniquenumber.

AUTHENTICITYOFEBN/EWAYBILL- Anypersoncanverifytheauthenticityorthecorrectnessofe-waybillbyenteringEWBNo,EWBDate,GeneratorIDandDocNointhesearchoptionofEWBPortal.

Procedurebytransporteraftergenerationofe-waybillTheproceduretobefollowedbytransporterisasfollows-

Transhipmentofgoodstoanotherconveyance- Anytransportertransferringgoodsfromoneconveyancetoanotherinthecourseoftransitshall,beforesuchtransferandfurthermovementofgoods,updatethedetails ofconveyanceinthee-waybillonthecommonportalinformGSTEWB-01[rule138(5)ofCGSTRules]

Detailsofconveyancenotrequiredforfinaldeliverytoconsignee - IfthegoodsaretransportedforadistanceoflessthantenkilometreswithintheStateorUnionterritoryfromtheplaceofbusiness ofthetransporterfinallytotheplaceofbusinessoftheconsignee,thedetailsofconveyancemaynotbeupdatedinthee-waybill[provisotorule138(5)ofCGSTRules]

TenKilometers relaxationisreallynotsufficient inmetropolitancities. Inbigcities,moreallowanceisrequired.

TransporterChanged- Theconsignorortherecipient,whohasfurnishedtheinformationinPart-AofFORMGSTEWB-01,orthetransporter,mayassignthee-waybillnumbertoanotherregisteredorenrolledtransporterforupdatingtheinformationinPart-BofFORMGSTEWB-01forfurthermovementofconsignment:

ProvidedthatoncethedetailsoftheconveyancehavebeenupdatedbythetransporterinPartBofFORMGSTEWB-01,theconsignororrecipient,asthecasemaybe,whohasfurnishedtheinformationinPart-AofFORMGSTEWB-01shallnotbeallowedtoassignthee-waybillnumbertoanothertransporter.– Rule138(5A)

Multipleconsignmentsinoneconveyance- Aftere-waybillhasbeengeneratedinaccordancewiththeprovisionsofrule138(1),wheremultipleconsignmentsareintendedtobetransportedinoneconveyance,thetransportermayindicatetheserialnumberofe-waybillsgeneratedinrespectofeachsuchconsignmentelectronicallyonthecommonportalandaconsolidatede-waybillinformGSTEWB-02maybegenerated byhimonthecommonportalpriortothemovementofgoods[rule138(6)ofCGSTRules]

UltimatelyTransporter tobeResponsible forEWBWheretheconsignorortheconsigneehasnotgeneratedFORMGSTEWB-01inaccordancewiththeprovisionsofsub-rule(1)andthevalueofgoodscarriedintheconveyanceismorethanfiftythousandrupees,thetransportershallgenerateFORMGSTEWB-01onthebasisofinvoiceorbillofsupplyordeliverychallan,asthecasemaybe,andmayalsogenerateaconsolidatede-waybillinFORMGSTEWB-02onthecommonportalpriortothemovementofgoods:

Providedthatwherethegoodstobetransportedaresuppliedthroughane-commerceoperator,theinformationinPartAofFORMGSTEWB-01maybefurnishedbysuche- commerceoperator.- [RULE138(7)]

Suppliercanusetheinformationtofurnishdetails inGSTR-1returnTheinformationfurnishedinPartAofformGSTEWB-01shallbemadeavailabletotheregisteredsupplieronthecommonportalwhomayutilizethesameforfurnishingdetailsinformGSTR-1[rule138(8)ofCGSTRules]

Informationtounregisteredsupplier - IftheinformationhasbeenfurnishedbyanunregisteredsupplierinformGSTEWB-01,heshallbeinformedelectronically,ifthemobilenumberortheemailisavailable[provisotorule138(8)ofCGSTRules]

Cancellationofe-waybillWhereane-waybillhasbeengeneratedunderthisrule,butgoodsareeithernottransportedorarenottransportedasperthedetailsfurnishedinthee-waybill,thee-waybillmaybecancelledelectronicallyonthecommonportalwithin24hoursofgenerationofthee- waybill:

Providedthatane-waybillcannotbecancelledifithasbeenverifiedintransit inaccordancewiththeprovisionsofrule138B:

Providedfurthertheuniquenumbergeneratedundersub-rule(1)shallbevalidfor72hoursforupdation ofPartBofFORMGSTEWB-01.

Validityofe-waybillgeneratedAne-waybilloraconsolidatede-waybillgeneratedunderthisruleshallbevalidasfollows–(1)Upto 100Km- oneday[reallyonly24hours](2)Onedayforevery100Kmorpartafterfirst100Km[eachdayof24hours][rule138(10)ofCGSTRules]TheCommissionermay,bynotification,extendthevalidityperiodofe-waybillforcertaincategoriesofgoodsasmaybespecifiedtherein:Meaningof'relevantdate'forpurposesofrule138(1) - The"relevantdate"shallmeanthedateonwhichthee-waybillhasbeengeneratedandtheperiodofvalidityshallbecountedfromthetimeatwhichthee-waybillhasbeengeneratedandeachdayshallbecountedastwenty-fourhours- Explanation torule138(1)ofCGSTRules.Freshgenerationofe-waybillifvalidityexpired- Undercircumstancesofanexceptionalnature,ifthegoodscannotbetransportedwithinthevalidityperiodofthee-waybill,thetransportermaygenerateanothere-waybillafterupdatingthedetails inPartBofformGSTEWB-01[secondprovisotorule138(10)ofCGSTRules].

IntimationofacceptanceofdetailsbyrecipientThedetailsofe-waybillgeneratedundersub-rule(1)shallbemadeavailabletothe-

(a)supplier,ifregistered,wheretheinformationinPartAofFORMGSTEWB-01hasbeenfurnishedbytherecipientorthetransporter;or

(b)recipient,ifregistered,wheretheinformationinPartAofFORMGSTEWB-01hasbeenfurnishedbythesupplierorthetransporter,

onthecommonportal,andthesupplierortherecipient,asthecasemaybe,shallcommunicatehisacceptanceorrejectionoftheconsignmentcoveredbythee-waybill.– Rule138(11)

Wherethepersontowhomtheinformationspecifiedinsub-rule(11)hasbeenmadeavailabledoesnotcommunicatehisacceptanceorrejectionwithinseventytwo(72)hoursofthedetailsbeingmadeavailabletohimonthecommonportal,itshallbedeemedthathehasacceptedthesaiddetails.– Rule138(12)

Transportofgoodsforwhiche-waybillisnotrequired

(a) The goods being transported are specified in Annexure.

(b) The goods are being transported by a non-motorised conveyance

(c) The goods are being transported from the port, airport, air cargo, complexand land customs station to an inland container depot or a container freightstation for clearance by Customs, and

(d) In respect of movement of goods within such areas as are notified underrule 138(14)(d) of the GST Rules of the concerned State. Thus, each Statehas been delegated powers to grant exemptions from provisions relating toe-way bill.

No e-way bill is required to be generated in following cases[rule 138(14) of CGST Rules].

(e) wherethegoods, otherthande-oiledcake,being transportedarespecifiedintheScheduleappended tonotificationNo.2/2017- Centraltax(Rate)datedthe28thJune,2017published intheGazetteofIndia,Extraordinary,PartII,Section3,Sub- section(i), videnumberG.S.R674(E)datedthe28thJune,2017asamendedfromtimetotime;ie.EXEMPTEDGOODS

(f) where the goods being transported are alcoholic liquor for humanconsumption, petroleum crude, high speed diesel, motor spirit (commonlyknown as petrol), natural gas or aviation turbine fuel;

(g) where the goods being transported are treated as no supply underSchedule III of the Act.

Annexure torule138(14)FollowingitemsareincludedinAnnexuretorule138(14).Fortransportofthesegoods,e-waybillisnotrequired.ØLiquefiedpetroleumgas(LPG)forsupplytohouseholdandnondomesticexemptedcategory(NDEC)customersØKeroseneoilsoldunderPDSØPostalbaggagetransportedbyDepartmentofPostsØNaturalorculturedpearlsandpreciousorsemi-preciousstones;preciousmetalsandmetalscladwithpreciousmetal(Chapter71)ØJewellery,goldsmiths'andsilversmiths'waresandotherarticles(Chapter71)ØCurrencyØUsedpersonalandhouseholdeffectsØCoral,unworked(0508)andworkedcoral(9601).

Somemoreexemptionsarerequired - Therelaxationsaregoodbutnotsufficient.Relaxationsarerequiredinfollowingcases–(a)transportinggoodsfromport,airportorrailwayyardtofactoryorgodown oftaxableperson(b)Sendingmaterialforjobworkorrepairswithinthecity(c)Sendingcranes,bulldozers,cementmixerstosite(d)Sendingconstructionmaterialtoandfromsite.

Documentsanddevicestobecarriedbyaperson-in-chargeofaconveyanceTheperson-in-chargeofaconveyanceshallcarry—

(a)theinvoiceorbillofsupplyordeliverychallan,asthecasemaybe;and

(b)acopyofthee-waybillorthee-waybillnumber,eitherphysicallyormappedtoaRadioFrequencyIdentificationDeviceembeddedontotheconveyanceinsuchmannerasmaybenotifiedbytheCommissioner[rule138A(1)ofCGSTRules]

InvoiceReferenceNumber(IRN)canbeobtainedbysupplierelectronicallyAregisteredperson(supplier)mayobtainanInvoiceReferenceNumber(IRN)fromthecommonportalbyuploadingontheportal,ataxinvoiceissuedbyhiminformGSTINV-1andproducethesameforverificationbytheproperofficerinlieuofthetaxinvoiceandsuchnumbershallbevalidforaperiodofthirtydaysfromthedateofuploading[rule138A(2)ofCGSTRules].

IfsuchIRNisobtained,itisnotnecessaryfortransportertocarryphysicalcopyoftaxinvoice,unlessspecificallyordered.

Commissionercanrequirethatphysicalcopyoftaxinvoiceofdeliverychallanshouldbecarried - Evenifrule138A(1)(b)ofCGSTRulesenabledispensingwithcarryingphysicalcopyoftaxinvoice,theCommissionermay,bynotification,requiretheperson-in-chargeoftheconveyancetocarrythefollowingdocumentsinsteadofthee-waybill-

(a)taxinvoiceorbillofsupplyorbillofentry;or

(b)adeliverychallan,wherethegoodsaretransportedforreasonsotherthanbywayofsupply[rule138A(5)ofCGSTRules]

AutopopulationofinformationinpartAifIRNobtained- Iftheregisteredpersonuploadstheinvoiceunderrule138A(2),theinformationinPartAofformGSTEWB-01shallbeauto-populatedbythecommonportalonthebasisoftheinformationfurnishedinformGSTINV-1[rule138A(3)ofCGSTRules].

RadioFrequencyIdentificationDevice(RFID)byspecifiedtransportersTheCommissionermay,bynotification,requireaclassoftransporterstoobtainauniqueRadioFrequencyIdentificationDeviceandgetthesaiddeviceembeddedontotheconveyanceandmapthee-waybilltotheRadioFrequencyIdentificationDevice(RFID)priortothemovementofgoods[rule138A(4)ofCGSTRules].

RoadchecksandVerificationofdocumentsandconveyancesTheCommissioneroranofficerempoweredbyhiminthisbehalfmayauthorisetheproperofficertointerceptanyconveyancetoverifythee-waybillorthee-waybillnumberinphysicalformforall inter-Stateandintra-Statemovementofgoods[rule138B(1)ofCGSTRules]

TheCommissionershallgetRadioFrequencyIdentificationDevicereaders(RFIDR)installedatplaceswheretheverificationofmovementofgoodsisrequiredtobecarriedoutandverificationofmovementofvehiclesshallbedonethroughsuchdevicereaderswherethee-waybillhasbeenmappedwiththesaiddevice[rule138B(2)ofCGSTRules]

ThephysicalverificationofconveyancesshallbecarriedoutbytheproperofficerasauthorisedbytheCommissioner oranofficerempoweredbyhiminthisbehalf:

Physicalverificationonbasisofspecificintelligence - Onreceiptofspecificinformationonevasionoftax,physicalverificationofaspecificconveyancecanalsobecarriedoutbyanyofficerafterobtainingnecessaryapprovaloftheCommissioneroranofficerauthorisedbyhiminthisbehalf[rule138B(3)ofCGSTRules]

InspectionandverificationofgoodsduringroadchecksAsummaryreportofeveryinspectionofgoodsintransitshallberecordedonlinebytheproperofficerinPartAofFORMGSTEWB-03withintwentyfourhoursofinspectionandthefinalreportinPartBofFORMGSTEWB-03 shallberecordedwithinthreedaysofsuchinspection[rule138C(1)ofCGSTRules]

NofurtherverificationinsameStateifonceverificationdone - ThephysicalverificationofgoodsbeingtransportedonanyconveyancehasbeendoneduringtransitatoneplacewithintheStateorinanyotherState,nofurtherphysicalverificationofthesaidconveyanceshallbecarriedoutagainintheState,unlessaspecificinformationrelatingtoevasionoftaxismadeavailablesubsequently[rule138C(1)ofCGSTRules].

Transporter canuploaddetails ifvehicledetainedformorethan30minutesIfavehiclehasbeeninterceptedanddetainedforaperiodexceedingthirtyminutes,thetransportermayuploadthesaidinformationinFORMGSTEWB-04 onthecommonportal[rule138DofCGSTRules]

Itisnotclearwhatactionwillbetakenandbywhom.Infact,theofficermaygetannoyed,andhis'rate'and'charges'willincrease!

ChallengesforE-WayBill

ConsignmentValue:AspertheRules,everyregisteredpersonwhocausesmovementofgoodsofconsignmentvalueexceedingfiftythousandrupeesmustgeneratethe E-waybill beforethecommencementofsuchmovement..

Wherethemultipleinvoicesareissuedtosamecustomerinsingleconsignment- Whether E-way bill wouldhavetobegenerated,evenifvalueofeachinvoiceindividuallyislessthanthethreshold?

GiventhefactthatwholeGSTNetworkisoperatedbasedoninvoice,whetherthesystemwouldallowtoentermultipleinvoicenos.againstone E-waybill?Whether,the E-waybill mustbegenerated quaHSNcode?Thesearesomeoftheissueswhichneedstobeaddressed.

Responsibilityofthetransporter:AccordingtotheRules,wheretheconsignorortheconsigneehasnotgeneratedthe E-waybill andthevalueofgoodscarriedintheconveyanceismorethanfiftythousandrupees,thetransporterisrequiredtogenerateone.

Further,ifthetransportermovesgoodsfromonemodeofconveyancetoanotherduringthetransit,thetransporterwouldhavetoupdatethedetailsoftheconveyanceinthe E-waybill onthecommonportal.Insuchsituations,thesmalltransportersmaystruggleduetolackoffacilities,awareness,etc.

Reconciliationbetweentransportdocumentand E-way bill:Itmayhappenthatinformationfurnishedbytheregisteredpersoninthe E-waybill maynotmatchwithinformationfurnishedinthetransportdocumentsuchaslorryreceipt,goodsreceipt,etc.bythetransporter.Insuchcase,theofficerinspectingtheconsignmentmayargueonthecorrectnessoftheinformationprovided.Thistypeofsituationsmayleadtodelayinthetransportationofgoods.Somesortofclarityshouldbegiveninthisaspect,toavoidfuturedisputes.

Generationof E-way bill byunregisteredperson:AspertheRules,theunregisteredpersonoritstransportershaveanoptiontogeneratean e-way bill.Thismeansthatan e-way bill canbegeneratedbybothregisteredandunregisteredpersons.

Inanycase,theultimateresponsibilityof E-waybill complianceisontheregisteredrecipient.Therefore,theoptiongiventotheunregisteredpersonseemstobeirrelevant,asmanyofthemwouldtrytoshyawayfromthisresponsibility.

Further,thereisnoclarityontherequirementof E-waybill formovementofgoodsbetweentwounregisteredpersons.Also,the way theunregisteredpersonwouldloginintotheGSTNetworkandgeneratethe E-waybill isnotprescribed.

Thiswouldleadtoadditionalburdenontheregisteredpersonandthetransporter.

Validityperiodandgenerationofnew E-way bill in'exceptionalnature':Thevalidityof E-waybills dependsonthedistancetravelledandanew E-way bill canbegeneratedbythetransporterinexceptionalcases.However,theterm'exceptionalnature'isneitherdefinedorexplainedintheRules.

Whether,truckbreakdownorchangeinroutebythedriver- wouldfallintheambitof'exceptionalnature'.Suchambiguitywillleavethetransporter,atthemercyoftheproperofficers.

Also,whetherthetimeallowedonvalidityofthe E-waybill issufficient,consideringthetransportinfrastructureavailable,specially,intheruralpartsofIndia.Therecouldalsobechallengeswiththevalidityperiod,whereconsignmentsaretransportedonpartloadbasisbydifferentsuppliers.

Cancellationof E-way bill:Incases,wheregoodsarenottransportedaftergenerationofthe E-way bill orarenottransportedasperthedetailsfurnishedinthe E-way bill,the E–way bill generatedcanbecancelledwithinthe24hoursfromitsgeneration.However,nosuchcancellationwouldbepermitted,ifthe E-waybill isverifiedbytheproperofficerintransitbefore24hours.

Thisleadsustoaquestionontheprocessforcorrectionofthe E-way bill post24hoursofitsgeneration.TheRulesaresilentonsuchremedy.Inabsenceofanyfurtherclarity,thebusinesswouldhavetoset-uparobustsystem,toensurethatthedetailsincorporatedinthe E-way bills arecorrectandverifiedattheearliest.

Stateexemptions:AspertheRules,thestatesareempoweredtonotifytheareawithinwhich,the E-waybill wouldnotberequired.Hopethiswouldnotleadtodifferentrulesadoptedbystatesformovementofgoodswithinsucharea.

AsofnowtheKarnatakaGovernmenthasintroducedthe E-waybill onitssitewiththesimilarfeaturesasmentionedinCentralRules.Severalotherstateshavealsoinitiatedsuchdigitalprocesswheredetailsoftheconsignmentcanbesharedelectronically,eliminatingtheuseofphysical bills.ItmaybepossiblethatdifferentstatecomesupwiththedifferentRules.Thiswouldcreatetroubleforindustriesandmaydefeatthepurposeofhavinguniformprocessacrossthecountry.

Technologyreliance:Thereistoomuchrelianceonthetechnologyinthenewsystem.Thetransporters,especially,insmallertowns,whoarenottech-savvymayfailtocomplywiththeprocess.Also,giventhecostinvolvedininstallingRFIDdevicestothevehicle,notmanytransportersmayoptforit.

Further,thelogisticsandtransportationisstillmanagedbytheunorganizedsector.Hence,the E-way bill systemcouldcomeasacomplianceburdenonthem.

Physicalverificationoftheconveyance:Thegenerallyacceptedbeliefisthatthenewsystemof E-way bill wouldleadtoeliminationofdelaysandlongqueuesatcheckpostsatstateborders.But,willallthestatesbereadytoadoptitseamlessly?Anymodificationinthisregardbythestatescouldleadtocompletefailureofthesystem.

DashboardMenuE-Waybill

ØGenerateNew

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ReportsMyEWBReports

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TheobjectiveoftheGovernmenthereismulti-foldi.e.toreducethenumberofcheck-postsacrossthecountry,eliminatestate-wisedocumentationtoensuresmoothmovementofgoods,establishmeasurestoavoidtaxevasionsandreducecorruption.WhiletheintentoftheGovernmentisclear,theproperimplementationof E-way bill systemisimportant.

Forthis,properdisseminationofinformation,trainingandawarenessofpeopleincludingdevelopingofgoodeco-systemshouldbeonhighprioritylistoftheGovernmentaswellbusinesses.Also,sufficienttimeshouldbegiventostakeholdersfortryingandtestingthenewsystem,sotominimizetheinitialhiccups.Effortsshouldbechannelizedtowardsreorientationoftheattitudeandapproachofthetaxadministration,toachievefundamentalchangeinthemindset.

CAYashwantJ.KasarB.Com,FCA,DISA,CISA,PMP,FAIA

Cell:+919822488777Email:yashwant@ykc.co.in

ThankYou!

e-way bill under gst 1yashwant.info/wp-content/uploads/2018/01/e-way-bill...ca yashwant j. kasar 2...

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