Eway bill in GST: Some FAQs
GST right from its inception has undergone several relaxations and deferrals, mainly due to glitches present within the GST portal. However, the deferrals have proven to be a blessing for tax evaders, who are using it to benefit immensely.
With the glitches being taken care of, the GST EWay Bill Software has been rolled out for tracking inter-state goods movements.
Some FAQs on eway bill
- Who is likely to issue the eway bill?
- It will be issued by:
- Transporter, in case of both unregistered receiver and supplier
- Registered receiver
- Registered supplier
- How registration is to be done on the eway bill system?
- The designated portal to issue eway bills is ewaybill.nic.in. It is necessary to enrol with the portal by using the GSTIN number.
- It is necessary for the transporter to enrol on the eway bill system?
- If consignee and consignor are unregistered, then eway bills are to be generated by the transporter. They are also to update vehicle number, in case, vehicle is changed prior to being in transit. For eway bill generation and updation, the transporter is required to enrol with the eway bill system. If not registered with GST, the transporter will be allotted with a unique 15 digit transporter ID.
- When to issue eway bill?
- Issuance of eway bill is necessary if consignment value is over Rs. 50,000. It needs to be issued for:
- Goods supply
- Reasons besides supply like return of goods
- Unregistered person making supplies
If materials are being taken for exhibition, testing or job work, eway bill issuance is necessary, if goods value is over Rs. 50,000.
- When is the bill not required?
- The following cases do not require eway:
- Movement of goods in non-motor vehicle
- Transportation of notified goods
- Goods transported from airport, port, land customs station or air cargo complex to Container Freight Station or Inland Container Depot for custom clearance.
In case, distance between transporter and consignee/consignor is fewer than 10km and both parties located in same state, then Part B is not required to be filed.
- Documents to be given to the transporter?
- Eway bill copy
- Bill of supply, delivery challan or tax invoice
- Number of parts by which the eway bill comprises of?
- Eway bill comes in two parts, namely, Part A and Part B. There are mentioned details of goods and consignee/consignor in Part A, while details of vehicle and transporter are mentioned in Part B.
- Is it possible to delete or cancel eway bill?
- After generation, it is not possible to delete the eway bill. But within 24 hours of generation, it can be cancelled, if the following are taken into account:
- Goods transported, however, details given in the eway bill is different from that of goods’ actual details.
- Goods not transported
- Is it possible to correct or edit the eway bill?
- Details on being entered cannot be corrected or edited. For mistakes present, the eway bill is to be cancelled.