E-way bills –detailed analysis w.r.t. generation of E – way bills
Legal background (Section 68 of CGST act and Rule 138A):
Section 68. (1) The Government may require the person in charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may be prescribed.
(2) The details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed.
(3) Where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, he may require the person in charge of the said conveyance to produce the documents prescribed under the said sub-section and devices for verification, and the said person shall be liable to produce the documents and devices and also allow the inspection of goods.
Objective of E – way bills:
- Basically to avoid or curb GST evasion.
Who shall generate E way bill:
Who shall generate E way bill:
1. The persons responsible to generate the e-Way bill are:
(i) The person causing movement of goods if consignment value exceeds 50,000/-:
– Ordinarily, the consignor;
– Where the consignor is not a registered person, the Consignee;
(ii) The Transporter, where an e-Way bill has not been generated as cited supra in respect of movement of goods;
2. In case of inter-State movement of goods, irrespective of the value of goods, the following persons would be responsible for raising an e-way bill:
– Principal/job worker;
– An unregistered consignor of handicraft goods for inter-State movement, who is exempt from registration under Section 24(i) and (ii);
3. The registered person can authorize a transporter or e-commerce operator or a courier agency to furnish the information in Part A of Form GST EWB-01, on behalf of the registered person.
4. Unregistered transporter can enroll on the common portal and generate e-Way bill on behalf of its customers;
5. Any Person (unregistered recipient) can enroll & generate the e-Way bill for movement of goods for his/her own use
6. Any person desirous of generating may voluntarily generate an e-Way bill even when value of consignment is lesser than 50,000 Rupees. If the goods are moved by unregistered person and handed over to the transporter for transportation of goods then either of them can generate an e-Way bill (EWB). The unregistered person can generate EWB as an unregistered person.
Practical issues relating to generation of E way bills:
|Sales return||Either the customer or the transporter will issue the E-way bills|
|High seas sales||Since sales is effected through documents and hence no E way bill is required to be generated.
– Ultimate buyer will be required to generate an e-Way bill to move goods from the port to the place of business
|Customer moving goods himself||E-Way bill can be generated by:
– The taxpayer or
– Supplier based on the invoice issued to him.
– The customer may also enrol as a citizen and generate the e-Way bill himself
|The consignee or recipient refuse to take the delivery of goods||Transporter can get one more e-Way bill generated with the help of the supplier/ recipient|
|Individual bills are less than Rs. 50,000/- but the total value of goods in a conveyance exceed Rs. 50,000/||The transporter shall be responsible / liable to raise an e-Way bill|