E-Way Bill is a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates E-Way Bill on the GST Portal. In other words, E-Way Bill is an electronic document generated on the GST portal evidencing movement of goods.<\/p><\/div>\n\n\n\n
What is the Pr-requisite to the generation of the E-Way Bill?<\/h2>\n\n\n\n
The Prerequisite for the generation of an E-Way Bill is that the person who generates E-Way Bill should be a registered person on GST Portal, and he should register on the E-Way Bill portal.<\/p>\n\n\n\n If the Transporter is not a registered person under GST, it is mandatory for him to get enrolled on the E-Way Bill portal<\/a><\/strong> generation of the E-Way Bill.<\/p>\n\n\n\n Whenever\nthere is a movement of goods of consignment value exceeding Rs. 50,000:<\/p>\n\n\n\n The\nregistered person causing such movement of goods shall furnish the information\nrelating to the said goods as specified in Part A of Form GST<\/a> EWB-01 before\nthe commencement of such movement.<\/p>\n\n\n\n If the supplier is registered and undertakes to transport the goods, the movement of goods is caused by the supplier. If the recipient arranges transport, the movement is caused by him. If goods are supplied by an unregistered supplier to a registered known recipient, the movement shall be caused by such recipient<\/p>\n\n\n\n It is important to note that “information is to be furnished prior to the commencement of movement of goods” <\/strong>and is to be issued whether the movement is in relation to supply or for reasons other than supply. In many cases, goods transit through another State while moving from one area in a State to another area in the same State. <\/p>\n\n\n\n It is important to note that E-way bill generation is not dependent on whether a supply is inter-State or not but on whether the movement of goods is inter-State or not. Therefore, if the goods transit through a second State while moving from one place in a State to another place in the same State, an e-way bill is required to be generated [Circular No. 47\/21\/2018 GST dated 08.06.2018]<\/strong><\/p>\n\n\n\n The consignment value of goods shall be the value:<\/em><\/strong><\/p>\n\n\n\n As discussed, in case of movement of goods for reasons other than supply, the movement is occasioned by means of delivery challan, which has necessarily contained the value of goods. The value given in the delivery challan should be adopted in the E-Way Bill<\/p>\n\n\n\n The answer to the above question is yes. In the following situation, even if the value of the consignment is less than Rs.50000, E-Way Bill will be required:<\/p>\n\n\n\n Where\ngoods are sent by a principal located in one State or Union territory to a job\nworker located in any other State or Union territory, the e-way bill shall be\ngenerated either by the principal or the job worker, if registered,\nirrespective of the value of the consignment [Third proviso to rule 138(1)].<\/p>\n\n\n\n Where\nhandicraft goods are transported from one state or union territory to another\nstate or union territory by a person who has been exempted from the requirement\nof obtaining registration, the E-Way Bill shall be generated by the said person\nirrespective of the value of the consignment.<\/p>\n\n\n\n E-Way Bill in case of ‘Bill to Ship to ‘Model<\/strong><\/p>\n\n\n\n In this model of supply, there are three\npersons involved in a transaction, namely:<\/em><\/strong><\/p>\n\n\n\n ‘A’\nis the person who has ordered ‘B’ to send goods directly to ‘C’<\/p>\n\n\n\n ‘B’\nis the person who is sending goods directly to ‘C’ on behalf of ‘A’<\/p>\n\n\n\n ‘C’\nis the recipient of goods<\/p>\n\n\n\n In the complete scenario, two suppliers are involved, and accordingly, two tax invoices are required to be issued:<\/em><\/strong><\/p>\n\n\n\n Invoice\n1 which would be issued by ‘B’ to ‘A’.<\/p>\n\n\n\n Invoice-2 which would be issued by ‘A’ to ‘C’<\/p>\n\n\n\n It is clarified that as per the CGST Rules 2017<\/strong>[1]<\/strong><\/a><\/sup>, either A or B can generate the E-Way Bill, but it may be noted that only one E-Way Bill will be generated.<\/p>\n\n\n\n Also Read:<\/strong><\/p>\n\n\n\n Under the GST regime, for quick and easy movement of goods within states in India without any hindrance, all the check posts across the country are abolished. However, in order to monitor the movement of goods for controlling any tax evasion, an e-way bill system has been introduced – for inter-State movement of goods with […]<\/p>\n","protected":false},"author":6,"featured_media":26218,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[49,2562],"tags":[2471],"acf":{"service_id":"96"},"yoast_head":"\n![\"Pr-requisite](\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2019\/03\/Capture1-1.jpg\")
<\/figure>\n\n\n\nWhat are the benefits of the E-Way Bill?<\/strong><\/h2>\n\n\n\n
![\"benefits](\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2019\/03\/Eway-Bill.png\")
<\/figure>\n\n\n\nWhen to generate E-Way Bill?<\/h2>\n\n\n\n
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Who causes the movement of goods?<\/h2>\n\n\n\n
When does information need to be submitted?<\/h2>\n\n\n\n
What is the meaning of the consignment value of goods?<\/h2>\n\n\n\n
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Value of Consignment less than 50000, whether E-Way Bill required? Any such cases?<\/h2>\n\n\n\n
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![\"E-Way](\"https:\/\/enterslice.com\/learning\/wp-content\/uploads\/2019\/03\/E-Way-Bill_2.png\")
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