|With 6th amendment in Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017) Central Government has notified provisions for e-way bill.|
|The Notification no. 27/2017-CT dated 30.08.2017 substituted Rule 138 with new Rule 138 with additional set of rules i.e. 138A to 138D. Its worth noting that the date of the implementation of these rules has not been notified till date.|
|Following are the main features of e-way bill provisions –|
|• These provisions are applicable only when value of consignment exceeds Rs. 50,000.|
|• Consignor who is registered is required to upload information in Part A of form GST EWB-01, electronically, before commencement of movement of goods..|
|• If consignor is unregistered and consignee is registered, the consignee is required to upload the details electronically [Rule 138(1) of CGST Rules]|
|• If goods are transported in own conveyance or by air, railways or vessel, the consignor/consignee is also required to generate e-way bill form GST EWB-01 electronically on the common portal after furnishing information in Part B of form GST EWB-01 [Rule 138(2) of CGST Rules]|
|• If goods are transported by road , the consignor/consignee shall furnish information relating to transporter in Part B of form GST EWB-01 and Transporter will generate the e-way bill [Rule 138(3) of CGST Rules]|
|• An Exemption is provided if the distance between places is less than 10 Kms .|
|• On submission of such information, a unique number (EBN) will be generated by system.|
|• If goods are transferred from one vehicle to other, details have to be submitted in form GST EWB-01 [Rule 138(5) of CGST Rules]|
|• If more than one consignments are grouped in one conveyance, a consolidated e-way bill in form GST EWB-02 should be generated [Rule 138(6) of CGST Rules]|
|• If consignor or consignee does not generate any form, transporter himself must generate form GST EWB-01 [Rule 138(7) of CGST Rules]|
|• The e-way bill generated is valid for one day is transport of goods is less than 100 Km. Further, one additional day is allowed for every 100 Kms after first 100 Km. If goods could not be transported within that period, fresh e-way bill should be generated [Rule 138(10) of CGST Rules]|
|• Exemptions have been provided from provisions of e-way bill in case of transport of exempted goods, goods under customs clearance, LPG, kerosene, pearls, diamonds, jewellery, currency, coral and household effects.|
|• If a vehicle is intercepted and detained for more than 30 minutes, the transporter may upload the said information in form GST EWB-04 on the common portal [rule 138D of CGST Rules]|
• RFID tags integration will be implemented for smooth transport of goods and to avoid vehicle being checked multiple times.
CA Anand Mutha
Tuesday, 5 September 2017
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