E-Way Bill Details In Manual & Video

What is an e-way bill?

E-way bill is an electronic way bill for movement of goods which can be generated on the GSTN (common portal). A ‘movement’ of goods of more than Rs 50,000 in value cannot be made by a registered person without an eway bill.

E-way bill will also be allowed to be generated or cancelled through SMS.

When an eway bill is generated a unique eway bill number (EBN) is allocated and is available to supplier, recipient, and the transporter.

When should an e-way bill be generated?

E-way bill will be generated when there is movement of goods –

• In relation to a ‘supply’
• For reasons other than a ‘supply’ ( say a return)
• Due to inward ‘supply’ from an unregistered person

What is a ‘supply’ in case of e-way bill?

A supply may be –

• Supplied for a consideration (means payment) in the course of business
• Supplies made for a consideration (payment) which may not be in the course of business
• Supplies without consideration ( without payment)

Basically supply means –

Sale – sale of goods and payment made

Transfer – say branch transfers

Barter/Exchange – Payment by goods instead of money.

Therefore, e-way bills must be generated on the common portal for all types of movements.

Who can generate e-way bill?

• E-way bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person. Registered person or the transporter may choose to generate and carry e-way bill even if value of goods is less than Rs 50,000.
• Unregistered persons or his transporter may also choose to generate e-way bill. Which means eway bill can be generated by both registered and unregistered persons. However, where a supply is made by an unregistered person to a registered person, the receiver will have to do all the compliances as if he’s the supplier. 

An e-way bill can be generated by

Who	When	Part	Form
Every Registered person under GST	Before movement of goods	Fill Part A	Form GST INS-1
Registered person is consignor or consignee (mode of transport may be owned or hired) OR is recipient of goods	Before movement of goods	Fill Part B	Form GST INS-1
Registered person is consignor or consignee  and goods are handed over to transporter of goods	Before movement of goods	Fill Part A & Part B	Form GST INS-1
Transporter of goods	Before movement of goods	Fill form GST INS-1 if consignor does not.
Unregistered person under GST and recipient is registered.	Compliance to be done by Recipient as if he is the Supplier.

A registered person may submit a tax invoice in Form GST INV-1 on the common portal. If a registered person has uploaded the invoice, information in Part A of Form GST INS-1 is auto populated from GST INV-1.

Information in Part A of Form GST INS-01 is used for preparing GSTR-1.

Validity of an e-way bill

An e-way bill is valid for periods as listed below, which is based on the distance travelled by the goods. Validity is calculated from the date and time of generation of eway bill-

Distance	Valid from	Valid for
Less than 100km	Date & time at which e-way bill is generated	1 day
100km to 300km	Date & time at which e-way bill is generated	3 days
300km to 500km	Date & time at which e-way bill is generated	5 days
500km to 1000km	Date & time at which e-way bill is generated	10 days
1000km or more	Date & time at which e-way bill is generated	15 days

The Commissioner may extend the validity period of e-way bill for certain categories of goods.

For Help Watch Below Video's :

GST Help Video

E-way Bill (GST)

GST Category 

Source : Youtube, Taxation Sites, Cleartax,CA

Improve Advance & Balance Payment Of Transporter

Advance Payment & Balance Payment Of Carrier / Broker Is Always a problem in India So, I am sharing herewith for all of you Process Of Advance & Balance Payment. If You Hire & Or Give any person vehicle Kindly follow below process then You can get Payment easily without any tension.

Vehicle Loading & Advance Payment:

Collect Vehicle Documents: RC, Fitness, Insurance, Permit, Driver License

Insurance Copy: Check Insurance Expiry Date

Permit Copy: Check Permit Expiry Date

Pollution Copy: Check Expiry Date

Fitness Copy: Check Fitness Expiry Date

PAN Card Copy: If PAN Card is not providing by the vendor then 20% TDS Will deduct From Advance & Balance Payment.

TDS Deceleration: Plz Note If vendor have more than 10 Vehicle then 2% / 1% TDS Will deduct At the time of Vehicle Advance & Balance Payment.

Invoice Copy: Check Invoice Details, Value & Date

State Permit: If Permit is applicable then check Permit with Invoice Value, TIN / TAN No., Consignor / Consignee Details & Checkpost Name.

At the time of Advance Payment Kindly collect Broker Slip, Account Copy of GR, Bhara Challan (If LTL / PTL Shipment Then Collect Manifest Copy), PAN Card Xerox Copy, and TDS Deceleration Xerox Copy.

Balance Payment Of Vehicle:

At The Time of Balance Payment Kindly Check Shortage / Damage On POD (If Shipment in FTL) & Also Collect Below Documents From Vendor:

POD Copy

Manifest Copy for Balance Payment / Bhara Challan

Transit Pass Of State’s (If Applicable)

PAN Card Xerox Copy (If Not Available In Accounts Dept.)

TDS Deceleration Xerox Copy (If Not Available In Accounts Dept.)

Life Of Transporter In GST By CA Vinamar Gupta

Life of Transporter in GST : 
1 Every transporter to maintain the records of consignor, consignee and other relevant detail of goods [S.35(2)]
2 Premises of transporter maybe inspected by proper officer if he is keeping goods escaping payment of tax [S. 67(1)]
3 Unless the transporter proves that vehicle was used without his knowledge or connivance his conveyances shall be liable to confiscation if conveyance is used as a means of transport for carriage of goods in contravention of the provisions of this Act or the rules made thereunder i.e. carriage of goods without being properly accounted for or without obtaining registration etc
4 If transporter carries goods without cover of specified documents i.e. the invoice or bill of supply or delivery challan and a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance [(u/ R 2(1))], he shall be liable to pay a penalty of ten thousand rupees or an amount equivalent to tax evaded, which ever is higher [S.122(1)(xiv)/(xciii)]
5 Any persons who concerns himself with transportation, removal , depositing, keeping, concealing, supplying, or purchasing or in any other manner deals with any goods which he knows or has reasons to believe are liable to confiscation under this Act or the rules made thereunder; shall be liable to a penalty which may extend to twenty-five thousand rupees. [S.122(3)]
Also there are prosecution provisions u/s 132(1)
[Does it mean drivers, conductors shall also get penalized]
6 Penalty for release of detained conveyance, where the owner of the goods does not come forward for payment of such tax and penalty transporter shall be charged with penalty equal to 50% of value of goods. [S.129(1)]
7 If the above penalty is not paid with in 7 days, conveyance shall be confiscated. [S.129(6)]
8 However, confiscated vehicle may be got released after payment of fine equal to 50% of market value of goods to 100% of value of goods less tax [S.130(2)]
9 Where consignor has not generated E-Way Bill and value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate E-Way Bill [First Proviso to Rule 1(4)]
10 Where multiple consignments are intended to be transported in one conveyance, the transporter shall indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill, prior to the movement of goods [Rule 1(4)]
11 Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods,
generate a new e-way bill specifying therein the mode of transport. [R. 1(3)]
12 E-Way Bill shall be live for specified period from date of generation, depending upon distance. For distance up to 
100 Kms 1 day
300 Kms 3 days
500 Kms 5 days
1000 Kms 10 days
More than 1000 Kms 15 days [R. 1(7)]
13 Every transporter to carry invoice or bill of supply or delivery challan and a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) . RFID helps tracking Mobile Objects [R. 2(1)]
14 RFID Readers shall be installed to verify movement of vehicles [R. 3(2)]
15 A vehicle may be intercepted to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods
16 Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in common portal
17 Summary report of inspection shall be prepared in 24 hours and final report in 3 days by proper officer
18 No multiple verifications, once goods are verified in one state.