Some Important key features of E-Way Bill :
Q-1 Who is responsible for E-way Bill?
The responsibility for E-way Bill is :
Ø The Supplier
Ø The Receiver
Ø The Registered person if Purchase or sale from a Un-Registered dealer
To generate the e-way bill, it is essential that the person shall be registered person and if the transporter is not registered person it is mandatory to get enrolled on the common portal of E-way bill www.ewaybill.nic.in/ before generation of the e-way bill.
Q-2 What type of supply is cover under E-Way Bill?
There is all type of movements of Goods are Cover under E-Way Bill. Including Intra state sales, Interstate, Rejection, Sale Return and Material sent for Job Work, exhibition.
Q-3 What amount is covered under E-Way Bill?
If the total Value of material who load in a single vehicle more than 50000/= E-way bill will be generated by the Transporter.
Q-4 How many part file in E-way Bill?
There is 2 part of E-way bill, it’s A and B. in part A,we fill the detail of Goods receiver, items detail and Value of Goods. And Part B is Column of Transporter detail ,mean Transport name, vehicle number, and GR number.
Q-5 Can transport the goods with the e-way bill without vehicle details in it (Limit of Part –B)?
However, where the goods are transported for a distance of less than 10 K.m. within the State from the place of business of consignor, then the vehicle number is a not mandatory.
Q-6 What is the Identity of Goods in E-way Bill?
The Goods will be Identified with the HSN Code shown is E-way Bill.
Q-7 Any Printout of E-way bill need with the Invoice of Goods?
No Printout need with the Invoice of Goods, show only number of E-way bill in front of Invoice.
Q-8 What is Consolidated E-way Bill?
Consolidated E-way bill is generated when the transporter is carrying multiple consignments in a single vehicle. Consolidated E-Way allows the transporter to carry a single document,instead of a separate document for each consignment in a conveyance.
Q-9 What is the validity of E-way Bill?
The validity of E-way Bill is:
00 to 100 Km. : 01 Days
100 to 300 Km.: 03 Days
300 to 500 Km. : 05 Days
500 to 1000 Km. : 10 Days
More than 10000 km.: 15 Days
If validity of the e-way bill expires, the goods are not supposed to be moved. However, under circumstance of ‘exceptional nature’, it can be extended by the Commissioner of the state.The procedure for the same will be notified later.
Q-10 What is the penalty of non-filling of E-way Bill ?
The penalty of non-filling of E-way Bill is 200% of GST value of invoice..
There is no editing in E-way bill after final submission.
Q-11 How to generate the e-Way Bill from different registered business places?
The registered person can generate the e-way bill from his account from any registered
Business places. However, needs to enter the address accordingly in the e-way bill.
Dealer can also create multiple sub-users and assigned to these places and generate the eway bills accordingly.
Q-12 What are the modes of e-way bill generation, the taxpayer can use?
The e-way bill can be generated by the registered person in any of the following methods;-
Ø Using Web based system
Ø Using bulk upload facility
Ø Using SMS based facility
Ø Using Android App
Ø Using Site-to-Site integration
Ø Using GSP ( Goods and Services Tax Suvidha Provider)
Q-13 How can the tax payer use the SMS facility to generate the e-Way Bill?
The taxpayer has to register the mobile numbers through which he wants to generate the e way bill on the e-way bill system.
Q-14 How can the taxpayer use the Android App to generate the e-Way Bill?
The tax payer has to register the EMEI numbers of the mobiles through which he wants to generate the e-way bill on the e-way bill system.
Q-15 How to generate e-way bill for multiple invoices belonging to same consignor and consignee?
For each invoice, one EWB has to be generated, irrespective of same or different consignors or consignees are involved. Multiple invoices cannot be clubbed to generate one EWB. However after generating all these EWBs, one Consolidated EWB can be
prepared for transportation purpose, if they are going in one vehicle.
Q-16 How does transporter come to know that particular e-way bill is assigned to him?
Ø The transporter can go to reports section and select ‘EWB assigned to me for trans’ and see the list.
Ø The transporter can go to ‘Update Vehicle No’ and select ‘Generator GSTIN’ option and enter taxpayer GSTIN, who has assigned or likely to assign the EWBs to him.
Ø The tax payer can contact and inform the transporter that the particular EWB is assigned to him.
Q-17 What has to be done by the transporter if consignee is refuses to take goods or rejects the goods for quality reason?
The transporter can get one more e-way bill generated with the help of supplier or recipient by indicating supply as ‘Sales Return’ and with relevant document details and return the goods to supplier as per his agreement with him.
Q-18 How does the tax payer or recipient come to know about the eway bills generated on his GSTIN by other person/party?
Ø He will get one SMS everyday indicating the total e-way bill activities on his GSTIN.
Ø He can go to reject option and select date and see the e-way bills. Here, system showsthe list of e-way bills generated on his GSTIN by others.
Ø He can go to report and see the ‘EWBs by other parties’.
Q.19. Whether the E way bill is helpful for filing the GSTR 1?
While generating the E way bill, tax payer can see the fields with green star mark. It is advisable to fill these fields so that the GSTR 1 is automatically prepared for the next month.
The vehicle number of changed vehicle can be updated but the transporter has to carry the E way bill with the updated E way bill.
You can reach us to :
Office No. 2, Gera 77, Kalayani Nagar,
Pune 411 006
Email :email@example.com ,
Tel: 7757024647 /9423734647