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Arjuna (Fictional Character): Krishna, It is decided to make E-way bill applicable from 1st May in Maharashtra. So what will be the impact of this?

Krishna (Fictional Character): Arjuna, E-way bill is an electronic document generated on the GST portal evidencing movement of goods. After the applicability of E-way bill in Maharashtra, along with the interstate transport, E-way bill also needs to be generated for intrastate transportation of goods also. So because of this, at the time of transportation, it will be very much important to check whether E-way bill is generated or not.

Arjuna: Krishna, what are the important things relating to E-way bill?

Krishna: Arjuna, certain important things relating to E-way bill are as follows:

  1. As per CGST Rules, every registered person who causes movement of goods of consignment value more than Rs. 50000/- is required to furnish above-mentioned information in part A of the e-way bill.
  2. If the distance of transportation is less than 50 KM then, it is not necessary to generate E-way bill. For e.g.- If the goods are transported from Aurangabad to Waluj, then there is no need to generate E-way bill. But if the goods are transported from Aurangabad to Ahmednagar, then it is compulsory to generate E-way bill.
  3. For registration under GST, there is limit of Rs. 20 Lakh for turnover. But for E-way bill, there is no such limit. To take registration for E-way bill, go to www.ewaybill.nic.in
  4. E way bill has two Components-Part A comprising of details of GSTIN of recipient, place of delivery (PIN Code), invoice or challan number and date, value of goods, HSN code, transport document number and reasons for transportation; and Part B comprising of transporter details (Vehicle number).
  5. Each invoice/delivery challan shall be considered as one consignment. Multiple invoices/delivery challan cannot be clubbed to generate one e-way bill and therefore for each invoice one e-way bill has to be generated irrespective of same or different consignors or consignees.
  6. The e-way bill once generated cannot be edited or modified. Only Part-B can be updated to it. Further, even if Part A is wrongly entered and submitted, even then the same cannot be later edited. In such a situation, e-way bill generated with wrong information has to be cancelled and generated afresh again. The cancellation is required to be done within twenty-four hours from the time of generation.
  7. The cases in which E way bill needs to be generated are Supply, Export or Import, Job Work, SKD OR CKD, Recipient not known, Line Sales, Sales Return, Exhibition or fairs, For own use, etc.
  8. No need to generate E-way bill for the goods like petrol, diesel, natural gas, etc which are out of the ambit of GST. Similarly, for tax free or taxable at nil rate, there is no compulsion to generate E-way bill for supply, for e.g.: sprouts, raw silk, coconut, other agricultural produces etc.
  9. Firstly, the GST officers would check the consignment on the roads, at the time of transportation and secondly, at the time of assessment, they would check the documents i.e. e-way bill. Where any mismatch found, the said goods and documents relating to such goods and conveyance shall be liable to detention or seizure. Unlawful acts of Consignor, consignee, transporter or tax officer may lead to corruption on the road. Hence fooling to the tax authorities (tax evasion) will be difficult now.
  10. There are 32 check posts in the Maharashtra. It is first time in Maharashtra for applicability of E-way bill. So transportation must be done carefully.

Arjuna: Krishna, What lesson the taxpayer should take from this?

Krishna: Arjuna, The e-way bill provisions aim to remove the ills of the erstwhile way bill system prevailing under pre GST regime. On 1st May, Maharashtra state was established and from 1st May itself the E-way bill would be applicable. So, hoe that with the help of E-way bill, Maharashtra state will start its journey towards the path of prosperity and development!


Published by

CA Umesh Sharma
Category GST   Report

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