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
Tel: 7757024647
/9423734647
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