Sandeep Ahuja & Co.

Established in the year 1986, we are a leading chartered accountancy firm based in Delhi & NCR rendering comprehensive professional services which include statutory audit, internal audit, direct tax, transfer pricing, GST, bank audit, propriety audit, cost accounting, internal financial controls and risk advisory.

Monday, June 25, 2018

E-Way Bill in Delhi-NCR (Delhi, Haryana, UP)

What is E-Way Bill?

E-Way Bill is an electronically generated bill which is required to be generated by a registered person who intends to initiate the movement of goods in India from one place to another (both inter-state and intra-state), the value of which per invoice is more than Rs. 50,000 with the exception of Delhi where the value shall be more than Rs. 1 lac.

The bill is required to be carried by the carrier of a consignment.

Upon generation of the e-way bill on the common portal (http://ewaybill.nic.in), a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.

Applicability of E-Way Bill

Who, When and How 

Who

Registered Person who causes the movement of goods of consignment of more than Rs 50,000 in value.
- in relation to supply (eg. sales)
- for reasons other than supple (eg. sales return, branch transfers, etc.)
- due to inward supply from unregistered person

Unregistered Persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier.

Transporters carrying goods by road, air, rail, etc. need to generate eway bill if neither the consignor nor the consignee generates the eway bill and the value of goods is more than Rs. 50,000.

They can enroll themselves on the e-way bill portal (https://ewaybillgst.gov.in) and generate the 15 digits Unique Transporter Id.

The transporters however are not obligated to generate the eway bill where all the consignments in the conveyance are
- individually (single invoice/bill/delivery challan) ≤ Rs. 50,000 but
- in aggregate (of all invoices/bills/delivery challans) > Rs 50,000

If the transporter is transporting multiple consignments in a single conveyance, Form GST EWB-02 can be used to produce a consolidated e-way bill, by providing the e-way bill numbers of each consignment.

When

- Value of goods is more than Rs. 50,000
- Inter-state movement of goods for Job Work irrespective of the value of consignment
- Inter-state movement of handicraft goods irrespective of the value of consignment

In case of transport by road - generated before the movement of goods
In case of transport by railway, air or vessel - generated before or after the movement of goods

Notes:

The railways shall not deliver the goods until e-way bill is produced.

The consignment value of goods for the purpose of e-way bill generation shall be the value declared in an invoice/bill of supply/delivery challan, as the case may be, including tax and cess as mentioned in the document and excluding the value of exempt supply of goods where the invoice is issued in respect of both exempt and taxable supply of goods.

Consignment Value = Invoice Value + Taxes - Value of Exempt Goods

How

Furnishing information related to transaction in Part A of Form GST EWB-01
Furnishing information related to transport in Part B of Form GST EWB-01

Validity

The validity is dependent on the distance travelled by the goods since the generation of e-way bill.















Notes:

Validity of one day will expire at midnight of the day immediately following the date of generation of e-way bill. 

The validity of an e-way bill can be extended by the generator either 4 hours before expiry or within 4 hours after its expiry.

Where, under exceptional circumstances, the goods cannot be transported within the validity period, the transporter may generate another e-way bill after updating the details in Part B of Form GST EWB-01.

In case of import or export of goods, the approximate distance for movement of consignment from the source to destination has to be considered based on the distance within the country i.e. in case of export, the consignor place to the place from where the consignment is leaving the country, after customs clearance and in case of import, the place where the consignment is reached the country to the destination place and cleared by Customs.

Non-Applicability of E-Way Bill

1. Goods of value less than Rs. 50,000 (except in specified mandatory applicability eg. movement of handicraft goods and movement of goods for inter-state job work)

2. Goods are being transported by a non-motorised conveyance (eg. manual carts, horse carts, etc.)

3. Goods are being transported:
  • from the port, airport, air cargo complex and land customs station to an inland container depot (ICD) or a container freight station (CFS) for clearance by Customs
  • from ICD or CFS to a customs port, airport, air cargo etc under customs bond
  • from one customs port/station to another one under customs bond
  • under the customs supervision or customs seal
4. Goods transported within the notified area

5. Goods transported are transit from/to Nepal or Bhutan

6. Goods are transported to a weighbridge within 20kms and back to the place of business by being covered under a Delivery Challan

7. Where Government or local authorities transport goods by rail as a consignor

8. Goods transported are to/from the Ministry of Defence

Notes:

In case of movement of goods from the place of consignor to the place of transporter up to a distance of 50 km does not require filling of PART-B of e-way bill. However, Part-A needs to be generated.

E-Way Bill in Uttar Pradesh

Intra-State implementation of e-way bill for Uttar Pradesh commenced from 15th April 2018.
The Commercial Taxes Department of Uttar Pradesh has prescribed one or more of the following documents/certificates:

TDF - (Transit Declaration Form) for goods of other states that pass through UP while in transit.

Every goods vehicle that passes into/through UP is required to be registered on the portal after which TDF-1 and TDF-2 can be generated.

TDF - 1

Every heavy vehicle, passing through UP, is required to generate transit form in TDF-1, while entering UP.

The form shall require particulars relevant to the goods and the transportation of goods and is to be carried while traveling in UP, for verification at any point in time.

TDF - 2

This form has to be generated within 24 hours of the vehicle exiting UP to utilize TDF -1.

E-Way Bill-01 (Import Declaration Form) for heavy vehicles transporting goods from other States into Uttar Pradesh for delivery.

E-Way Bill-02 (Transport Memo) for movement of goods from UP to any other state or for movement of goods within the state between two cities in UP.

E-Way Bill-03 (Declaration Form) for movement of goods by e-commerce operators within UP.

Validity

E-Way bill TDF remains valid for a period of 4 days from the date of its generation.
E-Way Bill in Delhi

Delhi became the last to implement intra-state e-way bill amongst all the states in the country. 

With effect from the 16th day of June, 2018 e-way bill shall be required in respect of intra-state movement of goods in Delhi, without passing through any other state, where the consignment value of the goods being transported exceeds Rs. 1 lac.

This shall be applicable only in case of B2B transactions above Rs. 1 lac only, i.e. B2C transactions of any value shall not require e-way bill for intra-state movement in Delhi.


Contributed by:
Ms. Kashika Ahuja
Member, GST Core Team
Sandeep Ahuja & co.

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