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Arjuna (Fictional Character): Krishna Government of India has come up with the scheme of 'E-Way Bill' on the occasion of Republic Day. On the Republic day as we see parade on Rajpath, likewise what is in the zanki of 'E-way bill' in parade?

Krishna (Fictional Character): Arjuna, As there is parade on Rajpath on Republic day, Every Vehicle must pass through the parade of E-way bill if the value of consignment is more than Rs. 50000. E-way bill is an electronic document generated on the GST portal evidencing movement of goods. In that, we have to give the details of GSTIN of recipient, place of delivery (PIN Code), invoice or challan number and date, value of goods, HSN code, transport document number, reasons for transportation as well as transporter details (Vehicle number). From 1st February, generation of E-Way bill is important if the value of interstate supply and purchase is more than Rs. 50000.

Arjuna: Krishna, Who should generate the e-way bill and when?

Krishna: Arjuna, In the following cases E-way bill would be generated:

  1. E-way bill is to be generated by the consignor or consignee himself if the transportation is being done in own/hired conveyance or by railways by air or by Vessel and the value of consignment is more than Rs. 50000
  2. If the goods are handed over to a transporter for transportation by road, E-way bill is to be generated by the Transporter.
  3. If either the consignor or consignee do not generate the e-way bill and the value of goods is more than Rs.50,000/- then responsibility of the generating e-way bill will be of the transporter.
  4. Where goods are sent by a principal located in one State to a job worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment.
  5. Where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration, the e-way bill shall be generated by the said person irrespective of the value of the consignment.

For Example:

1. If the movement of goods held in Maharashtra and Rajasthan and the Value of Consignment is Rs 50000 then Consigner in Maharashtra or Consignee in Rajasthan or transporter is liable to generate the E-way Bill.

2. If Principal A of Gujarat sends a consignment of value Rs 30000 to job worker B in Maharashtra, then A is required to generate the E- way Bill.

Arjuna: Krishna, What are the reasons for generation of E-Way Bill under GST?

Krishna: Arjuna, Following are the reasons for which the generation of E-way Bill is necessary:

• Supply
• Export or Import
• Job Work
• Recipient not known
• Line Sales
• Sales Return
• Exhibition or fairs
• For own use
• Others

Arjuna: Krishna, are there any exception to e-way bill requirement?

Krishna: Arjuna, In case of the following situation there is no need to generate E-way bill:

a) Transport of goods as specified in Annexure to Rule 138 of the CGST Rules, 2017

b) Goods being transported by a non-motorised conveyance;

c) Goods being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs;

d) In respect of movement of goods within such areas as are notified under rule 138(14) (d) of the SGST Rules, 2017 of the concerned State; and

e) Consignment value less than Rs. 50,000/

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

Krishna: Arjuna, E-way Bill system have been already started on a provisional basis. Now along with the consignor and consignee, the work of transporter will also be increased. As on the republic day we say that 'Chirayu Hovo', similarly we have to say in the economy that it must be 'economically stable'. Every vehicle must go through the parade of E-way bill and we should welcome it.


Published by

CA Umesh Sharma
Category GST   Report

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