1.
Generallygoods are transported through goods transport operators (GTA) who will not beregistered under GST, does not issue any consignment note and also do notprovide any shipping record or LR? In respect ofdelivery of goods through road, delivery record isn’t mandatory discipline for thepurpose of E-Way bill. He may also provide different mandatory info like “Modeof transport”, “transport identification” and “vehicle No.” and may generatethe E-Way bill. Therefore, incase of transportation of goods via goods transport operator the individual inflictingthe motion of products himself has to update part A and also provide vehicleno. in part B and hence E-Way bill will be generated.
Also, if such operatortakes registration and obtains TRAN identification, then E-Way invoice can beraised same as in case movement accomplished through any different registeredtransporters. 2. Is E-Waybill system relevant even for motion of goods as a courier? Yes, for thepurpose of movement of goods, courier corporations may be deemed as the transporterof the products. Therefore, an E-Way bill would be relevant even for movementof items as courier provided the consignment cost exceeds Rs. 50,000/-. 3.
Aconsignor or a consignee or a transporter who among the following isresponsible for generating E-Way bill? Most importantpoint in this regard to focus is on Movement of goods, the person who is doingthe movement of goods which is the consignor has the primary responsibility togenerate E-Way bill. However, in case the consignor fails to generate the E-WayBill Transporter can also generate the bill.Note: In theevent of supply of goods by an unregistered person to registered person, theobligation to produce e-way bill is on the registered person receiving thegoods. 4. Explainthe procedure to generate E-way bill in case of supply of goods by anunregistered person to a registered person? Where the supplyof goods is made by an unregistered person to a registered person, the e-waybill should be produced by the recipient of such goods, for the supply he is saidto be the person causing the movement of goods. In this way, beneficiary, forthis situation, would create e-way bill by furnishing details in Part-A of FORMGST EWB – 01. 5.
Ifperson A do the transportation in its own vehicle and person B do thetransportation in a hired vehicle, whether E-way bill be required? Yes, if thevalue is more than INR 50,000, e-way bill is required to be produced where thegoods are transported by consignor or on the other hand consignee in his own particularvehicle or hired transport. In such case, the person causing the movement ofgoods may raise the e-way bill by furnishing the vehicle no. in Part B of FORM GSTEWB – 01.
Under thissituation, the person can himself create the e-way bill if registered in theportal as a taxpayer. 6. Whatif the buyer insist an unregistered supplier to produce e-way bill? In the event thatthe person is unregistered or on the other hand end buyer, at that point needto get the e-way bill created from the supplier in view of the bill or receiptissued by him. On the other hand, he himself can enlist and log in as thecitizen and create the e-way bill.
7. Is itobligatory to bring E-way bill in the event of transportation of goods by Principalto work laborer regardless the value of consignment? Rule 138 (1)provides that where goods are sent by principal situated in one state to a jobworker situated in another state, e-way bill must be created regardless thevalue of the consignment. In any case,there is an intra-state movement of goods which means that the consignor andthe consignee are in the same state.
To send goods to job worker inside state,E-way bill is only required to be produced if the value exceeds Rs. 50,000/ – 8. Canelement-B entry be assigned to some other transporter through authorizedtransporter? Part-B can beentered with the aid of the transporter assigned in the E-Way Bill (EWB) orgenerator himself. However the assigned transporter cannot re-assign to a fewdifferent transporter to replace component-B at the EWB system.
Subsequently,where items are shifted in the course of movement from one vehicle to someother vehicle, part B can be updated via the first transporter only not viasubsequent transporters. However, Rule138 (5A) offers that after E-way is generated by means of transporter, it maybe assigned to another registered or enrolled transporter for updating facts inpart B. 9. HowE-way bill will be generated if the goods of 1 E-way bill is moved to couple ofvehicles concurrently? In case the itemspertaining to at least one invoice are transported in multiple vehicles. forinstance, items transported in semi-knocked down or absolutely knocked downsituation, the E-Way invoice will be generated for each of such motorsprimarily based on the shipping challans issued for that portion of theconsignment and: a. The dealer shall issue the complete invoicebefore dispatch of the first consignment; b. The supplier shall issue a delivery challan forevery of the following consignments, giving reference to the invoice; c.
Every consignment will be observed throughcopies of the corresponding transport challan in conjunction with a dulylicensed reproduction of the bill; and d. The original reproduction of the invoice will besent in conjunction with the closing consignment. Above proceduremight be relevant in case of imports additionally wherein items imported insidethe huge container is transported via a couple of vans from the port to themanufacturing facility.
10. Whatif the identical invoice includes each classes of products i.e. ones exemptedfor the reason of e-way payments and taxable, then whether e-way bill desiresto be generated? As in line withRule 138: a. Every registered character who causes motion ofgoods of consignment cost exceeding fifty thousand rupees shall beforecommencement of movement of goods raise an e-way bill. b.
E-way bill isn’t required to be generated if themovement of goods is for exempted classes of goods. In view of theabove, where the bill has each classes of goods, e-way invoice is required tobe generated if the price of consignment exceeds Rs. 50,000/-. 11. Howto enter invoice and who will enter the details of e-way bills and how thedistance be computed in case of “invoice to” and “ship to” transaction? If the addressesconcerned in ‘bill to’ and ‘ship to’ in a bill belongs to one taxpayer as per GSTINwithin a state, then one e-way bill has to be generated. Which means if the’invoice to’ is primary workplace and ‘ship to’ is additional place of businessof the GSTIN or vice versa in an invoice/invoice, then one E-Way invoice issufficient for the movement of goods. If the addressesinvolved in ‘Bill to’ and ‘Ship to’ in an invoice/invoice belongs to different taxpayers,then two E-Way bills need to be generated. a.
One E-Way invoice for the first bill, b. Second E-Way invoice is from ‘bill to’ to ‘shipto’ primarily based on the bill/invoice of the ‘invoice to’ birthday party. Thatis required to finish the cycle of transactions and taxes will trade for inter-statetransactions. 12. Whatwould happen if the goods are detained without any sufficient reasons? If the goods orthe vehicle of the taxpayer or transporter has been detained by tax officerswithout proper cause for more than half-hour, then the transporter can generate”record of Detention” through GST EWB-04 giving details of office in-charge.13. Ifthe goods are shifting without E-Way bill or in part declared, what are outcomesif those get traced on way to transportation? The properofficer, as authorized via commissioner or another character as empowered by him,has the electricity to make physical verification of conveyance and the e-waybill or E-Way invoice no.
in case of all Inter or Intra-kingdom movement ofproducts. in addition, in case any items are shifting without E-Way bill or inwhich the info are partially declared, the proper officer has proper authorityto detain or seize such conveyance or goods, and such shall be launched afterthe price of relevant tax or penalty as supplied under section 129 of CGST Act,2017. 14. Whatis the maximum distance that can be provided in the E-way invoice? The maximumdistance that may be provided in part A of the E-way bill is 3000 kms.
In casewherein the movement exceeds 3000 kms, the registered person could be allowed toenterupto 3000 kms but not beyond that. 15. Whatis meant by person causing movement of goods in case of Ex-Factory sale?In case ofex-factory sale in which customer assumes ownership and risk of the goods atthe supplier factory and appoints his own transporter for movement of products,it can be said to be that the movement of goods was caused by the recipient. Based totally onthis interpretation, the E-way bill should be generated by the recipient. Thisadditionally unearths support from the truth that if all through the route ofmotion of products, if the consignment is tested via the proper officer forsome irregularity, the legal responsibility must be on the proprietor of theproducts i.e.
buyer.
