Update: At the 26th GST Council meeting, it has been decided to implement he inter-state e-way bill from 1st April, 2018. For intra-state movement, the e-way bill will be rolled out in a phased manner starting from 15th April, 2018, such that all states are covered by 1st June, 2018.
In its 22nd meeting, the GST Council decided and recommended that the e-way bill under GST shall be introduced in a staggered manner from 1st January, 2018, and will be rolled out nationwide from 1st April, 2018. However, at the recently concluded 24th GST Council meeting held on 16th December, 2017, it was announced that the e-way bill will be launched from the 1st of February, 2018 – a full two months ahead of the earlier plan.
Why has the e-way bill been preponed?
The e-way bill GST provisions had primarily targeted a single national level e-way bill, which could be used by suppliers and transporters all across the country. Till such time as this national e-way bill was ready, the States were authorized to continue their own separate e-way bill systems. However the GST Council received several representations from the trade and transporter communities, stating that this was causing an unnecessary bottleneck to the inter-State movement of goods, prompting the need for an earlier implementation of the e-way bill. As a result the GST Council, reviewed the readiness of the hardware and software required for the nationwide rollout of e-way bill, and has announced the renewed date, post discussions with all the States.
Documents, Inspection and Verification for E-Way Bill
The transporter or the person in charge of a conveyance should carry the following documents:
The invoice or bill of supply or delivery challan, and
A physical copy of the E-Way Bill or the E-Way Bill number.
At the place of verification, the officer may intercept any vehicle to verify the E-Way Bill or the E-Way Bill number in physical form for all interstate and intrastate movement of goods. On the ground of suspicion of tax evasion, a physical verification of the vehicle can be carried out by an officer after obtaining necessary approval from the commissioner or an officer authorized on his behalf. If the physical verification of vehicle is done at one place –within the state or in any other state, no further physical verification will be carried out again during the transit, unless specific information of tax evasion is made available subsequently.
After every inspection, the officer needs to record the details of the inspection of goods in Part A of Form GST EWB 03 within 24 hrs of inspection and the final report must be recorded in Part B of Form GST EWB 03 within 3 days of inspection. If the vehicle is detained for more than 30 minutes, the transporter has an option to complain by uploading the details in Form GST EWB 04.
GST E-Way Bill Format
The E-Way Bill format in GST comprises of 2 parts – Part A and Part B.
The Part A of E-Way Bill in Form EWB 01 aims to collect the details of consignment, usually the invoice details. Accordingly, the following details need to be captured.
GSTIN of Recipient: Mention the GSTIN number of the recipient.
Place of Delivery: Here you must mention the Pin Code of the place where goods are delivered.
Invoice or Challan Number: Mention the Invoice or Challan number against which the goods are supplied.
Value of Goods: Mention the consignment value of goods.
HSN Code: Enter the HSN code of goods which are transported. If your turnover is up to INR 5 crores, you need to mention the first 2 digits of HSN code. If it is more than INR 5 crores, 4 digits of HSN code are required.
Reason for Transportation: The reason for transportation is pre-defined and you need to select the most appropriate option from the list.
Transport Document Number: This indicates either one of the Goods Receipt Number, Railway Receipt Number, Airway Bill Number or Bill of Lading Number.
In Part B of Form EWB 01, the vehicle number in which goods are transported needs to be mentioned. This will be filed by the transporter in the common portal.
Important E-way bill Dates
The major GST recommendations with regards to the e-way bill are as follows:
The nationwide e-way bill system will be rolled out on a trial basis, latest by 16th January, 2018, post which traders and transporters can start using this system on a voluntary basis.
The detailed rules for implementation of the nationwide e-way bill system for inter-State movement of goods on a compulsory basis will be notified with effect from 1st February, 2018.
While the system to generate both inter-State and intra-State e-way bill will be ready by 16th January, 2018, the States may choose their own timings for implementation of e-way bill for intra-State movement of goods on any date before 1st June, 2018. However, since there are certain States which are already having a system of e-way bill for intra-State as well as inter-State movement of goods, they may be expected to be the early adopters of the national e-way bill system for intra-State movement also.
The final deadline to implement the uniform system of e-way bill for inter-State as well as intra-State movement across the country will be, the 1st of June, 2018.
|Voluntary E-way bill Implementation Starts||16-01-2018||16-01-2018|
|Compulsory E-way bill Implementation Starts||01-02-2018||No Fixed Date. States can choose to implement any date before 01-06-2018|