Important aspects of E-way bill
Generation of E-way bill:
- In cases of outward supply returns (sales returns), the customer or the transporter shall be the person causing the movement of goods and hence shall be responsible to generate the e-Way bill.
- In case of high sea sales, since the supply is effected before the goods cross the customs frontiers, an e-Way bill is not required. However, the ultimate buyer will be required to generate an e-Way bill (if the consignment value exceeds Rs. 50,000) to move goods from the port to the place of business.
- In case a customer is purchasing and moving the goods himself and the value exceeds Rs. 50,000/-, an e-Way bill can be generated by the taxpayer or supplier based on the invoice issued to him. The customer may also enroll as a citizen and generate the e-Way bill himself.
- In case the consignee or recipient refuse to take the delivery of goods, the transporter can get one more e-Way bill generated with the help of the supplier/recipient by indicating the supplies as sales return with relevant document.
- If the 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 since the individual parties will not be liable to generate an e-Way bill.
Processing of E-way bills:
- If a person has more than one registered place of business, he can create sub users for a particular place of business place and generate the e-Way bill with that business location as the place of dispatch.
- This helps when there are multiple places of business and goods are moved from each of those premises.
- A maximum of 3 sub users can be created for every additional place of business.
- If the selected transporter denies carrying goods, or goods are not transported or transported in the manner specified, the e-Way bill should be cancelled within 24 Hours.
- If 24 hours have elapsed, then the other party (supplier/recipient) must be requested to cancel the e-Way bill within 72 hours.
- Even if there are multiple invoices belonging to the same consignor and consignee, separate and multiple EWB’s shall be generated.
- Multiple invoices cannot be clubbed to generate one e-Way bill.
- Multiple EWB’s can be clubbed into one consolidated e-Way bill if the goods are being moved in a single conveyance.
- Where the goods are transported from one conveyance to another then the details of conveyance in the E-Way bill in Part B should be updated. The authorized transporter can assign the e-Way bill to any enrolled or registered transporter for further transportation. The new transporter can alone update PART-B.
- PART-B has to be updated each time the vehicle changes in the case of multimodal transport.
Value for generation of E-way bills:
- The value in e-Way bill in case goods are sent on lease basis will be the value of goods and not the lease charges.
- The consignment value shall be only the value of the goods being moved and shall not include any service element.
- The HSN codes of only the goods shall be specified and not of the services in the invoice. If the services are integral part of supply of goods then the value of services shall be merged with value of goods.