SBS I 3rd Edition

Brief of Update: 

Central Government has notified e-way bill rules on 30th August 17 which prescribe the proce- dure relating the e-way bills under GST. 

Salient Features of the Rules: 

1. Effective Date: These rules will come into force from the date to be notified by Central Gov- ernment 

2. E-Way bill in cases where goods are moved without using conveyance: In all cases where goods are moved from suppliersˇ location to recipientsˇ location, then the registered person is required to generate E-way Bill in GST portal by filing the details in Part A of FORM GST EWB-01 

3. E-Way bill in cases where goods are moved using conveyance: In all cases where goods are moved using conveyance, E-Way Bill shall be generated in GST portal by filling in Part A and Part B of FORM GST EWB-01. Part B of the said form contains details relating to the convey- ance/vehicle. The details of conveyance as required Part B need not be submitted if the trans- portation distance is less than 10 

4. E-Way bill in cases where supplier is not registered: In cases where supplier is not registered, E-Way bill can be generated in GST portal either by him or the transporter at their 

5. Consolidated E-Way bill for Multiple Consignments: In cases where multiple consignments are loaded into a single conveyance, the suppliers of those consignments are required to generate E-Way bills for their respective consignments in FORM GST EWB01 and the transporter is required to raise a consolidated E-Way bill in FORM GST EWB-02 in GST portal prior to move- ment of goods 

6. Validity Period of E-Way bill: Upon generation of E-Way Bill electronically in GST portal, an E-Way bill number (EBN) will be made available to supplier, recipient and the The E-way bill generated shall be valid for the period as mentioned below: 

7. Requirement to change conveyance during transit: In case where the transporter is re- quired to change the goods to another conveyance during transit, he is allowed to so by up- dating the details of the new conveyance in the E-way bill that was already generated 

8. Relaxation from E-Way bill requirement: Generation of E-Way bill for movement of goods is not required in the following 

1. Where the value of goods transported is less than Rs 50,000/-;
2. Where goods are transported by non-motorised conveyance;
3. Where goods transported are those listed in Annexure to Rule 138 of CGST Rules, 2017;
4. Where goods are to be moved from port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by customs;

Where the movement of goods is within such areas as notified by State Governments.

This article is contributed by Partners of SBS and Company LLP – Chartered Accountant Company. You can be reached at info@sbsandco.com