1.
How does the
taxpayer become transporter in the e-way bill system?
Generally, registered GSTIN holder will be recorded as supplier or
recipient and he will be allowed to work as supplier or recipient. If
registered GSTIN holder is transporter, then he will be generating EWB on
behalf of supplier or recipient. He need to enter both supplier and recipient
details while generating EWB, which is not allowed as a supplier or recipient. To
change his position from supplier or recipient to transporter, the taxpayer has
to select the option ‘Register as Transporter’ under registration and update
his profile. Once it is done with logout and re-login, the system changes
taxpayer as transporter and allows him to enter details of both supplier and
recipient in EWB as per invoice.
2.
How the consignor is
supposed to give authorization to transporter or ecommerce operator and courier
agency for generating PART-A of e-way bill?
It is their mutual agreement and way out to do the same. If a
transporter or courier agency or the e-commerce operator fills PART-A, it will
be assumed by the department that they have got authorization from consignor
for filling PARTA.
3.
In case of Public transport, how to carry
e-way bill?
In case of movement of goods by public transport, e-way bill shall
be generated
by the person who is causing the movement of the goods, in case of
any
verification, he can show e-way bill number to the proper officer.
4.
What is the meaning
of consignment value?
It is the value of the goods declared in invoice, a bill of challan
or a delivery challan, as the case may be, issued in respect of the said consignment
and also include Central tax, State or Union territory tax, Integrated tax and
Cess charged, if any. But, it will not include value of exempt supply of goods,
where the invoice is issued in respect of both exempt and taxable supply. It
will also not include value of freight charges for the movement charged by
transporter.
5.
In case of movement
of goods by Railways, is there a requirement for railway to carry e-way bill
along with goods?
In case of movement of goods by Railways, there is no requirement
to carry eway bill along with the goods, but railways has to carry invoice or
delivery challan or bill of supply as the case may be along with goods.
Further, e-way bill generated for the movement is required to be produced at
the time of delivery of the goods. Railways shall not deliver goods unless the
e-way bill required under rules is produced at the time of delivery. But for
the purposes of e-way bill, the expression ‘transported by railways’ does not
include the ‘leasing of parcel space by Railways’.
6.
If the value of the
goods carried in a single conveyance is more than 50,000/- though value of all
or some of the individual consignments is below Rs. 50,000/-, does transporter
need to generate e-way bill for all such smaller consignments?
As rule 138(7) will be notified from a future date, hence till the
notification for that effect comes, transporter needs not generate e-way bill
for consignments having value less than Rs 50,000/-, even if the value of the
goods carried in single conveyance is more than Rs 50,000/-, till the said
sub-rule is notified.
7.
Does the vehicle
carrying goods from CSD to unit run canteens need e-way bill?
No, these are exempted supply and therefore have been exempted from
the requirement of carrying e-way bill.
8.
Is the e-way bill required for the movement of
empty cargo containers?
No, such movement has been exempted from e-way bill.
9.
Does the movement of
goods under Customs seal require e-way bill?
No, such movement has been exempted from e-way bill.
10.
Does the movement of goods which are in
transit to or from Nepal/Bhutan, require e-way bill for movement?
No, such movement has been exempted from e-way bill.
11.
Is the temporary vehicle number allowed for
e-way bill generation?
Yes, temporary vehicle number can also be inserted as vehicle
number for the purpose of e-way bill generation.
12.
Whether e-way bill is required for intra
-State movement of goods?
At present e-way bill is required only for inter-State movement of
goods. For intra-State movement of goods the requirement for e-way bill will be
introduced in a phased manner, for which rules will be notified by respective
states separately.
13.
I am dealer in
tractors. I purchased 20 tractors from the manufacturer. These tractors are not
brought on any motorized conveyance as goods but are brought to my premise by
driving them. Also, these tractors have not got the vehicle number. Is e-way
bill required in such cases?
E-way bill is required in such cases. The temporary number or any
identifiable number with the tractor have to be used for filling details of the
vehicle number for the purpose of e-way bill generation.
14.
Who is responsible
for EWB generation in case DTA sales from SEZ/FTWZ?
There is no special provision for such supply and hence the registered
person who causes movement of goods shall be responsible for the generation of
e-Way bill as per the rules.
15.
In many cases where
manufacturer or wholesaler is supplying to retailers, or where a consolidated
shipment is shipped out, and then distributed to multiple consignees, the
recipient is unknown at the time the goods are dispatched from shipper’s
premises. A very common example is when FMCG companies send a truck out to
supply kirana stores in a particular area. What needs to be done in such cases?
In such cases, movement is caused on behalf of self. No supply is
being made. In such cases, delivery challan may be used for generation of e-way
bills. All the provisions for delivery challan need to be followed along with
the rules for e-way bills.
16.
What should be the
value in e-waybill in case goods are sent on lease basis as the value of
machine is much higher than leasing charges?
The value of goods needs to be mentioned as per the explanation 2
of the sub– rule (1) of rule 138.
17.
Expired stock has no
commercial value, but is often transported back to the seller for statutory and
regulatory requirements, or for destruction by seller himself. What needs to be
done for such cases of transportation of the expired stock?
E-way bills are required even in cases where goods are moved for
reasons other than supply. Delivery Challan has to be the basis for generation
of e-way bill in such cases.
18.
Whether shipping
charges charged by E-commerce companies needs to be included in ‘consignment
value’ though the same is not mentioned on merchant’s invoice?
Consignment value of goods would be the value determined in
accordance with the provisions of section 15. It will also include the central
tax, State or Union territory tax, integrated tax and cess charged, if any. So
shipping charges charged by E- by the e-commerce companies need not be included
in the ‘consignment value’.Where an invoice is in respect of both goods and
services, whether the consignment value should be based on the invoice value
(inclusive of value of services) or only on the value of goods. Further,
whether HSN wise details of service is also required to be captured in Part A
of the e-way bill in such case. Consignment value and HSN needs to be
determined for goods only not for services as only the goods are in movement
and e-way bill needs to be generated accordingly.
19.
How does the
taxpayer update his latest business name, address, mobile number or e-mail id
in the e-way bill system?
EWB System( www.ewaybillgst.gov.in ) is dependent on GST Common
portal (www.gst.gov.in) for taxpayers registration details like legal
name/trade name, business addresses, mobile number and e-mail id. EWB System
will not allow taxpayer to update these details directly in the EWB portal. If
taxpayer changes these details at GST Common portal, it will be updated in EWB
system within a day automatically. Otherwise, the taxpayer can update the same
instantaneously by selecting the option ‘Update My GSTIN’ in the e-Way bill
system and the details will be fetched from the GST common portal
(www.gst.gov.in) and updated in the e-Way bill system.
20.
Why do I need sub-users?
Most of the times, the taxpayer or authorized person himself cannot
operate and generate EWBs. He may in that case authorize his staff or operator to
do that. He would not like to avoid sharing his user credentials with them. In
some firms, the business activities will be operational 24/7 and some firms
will have multiple branches. Under these circumstances, the main user can
create sub-users and assign different roles to them. He can assign generation
of EWB or rejection or report generation activities based on requirements to
different sub-users. This facility helps him to monitor the activities done by
sub-users. However, the main user should ensure that whenever employee is
transferred or resigned, the sub-user account is frozen / blocked to avoid
mis-utilisation.
21.
How many sub-users
can be created?
For every principal/additional place of business, user can create
maximum of 3 sub-users. That is, if tax payer has only (one) principal business
place (and no additional place of business), he can create 3 sub-users. If tax
payer has 3 additional places and one principal place of business ( ie 4
places), then he can create 12 (4 X 3) sub users.
22.
Why are the reports
available only for a particular day?
The user is allowed to generate report on daily basis. Because of
criticality of the system for performance for 24/7 operation, the reports are
limited to be generated for a day. The user can change date and generate the
report for that date. Hence, the user is advised to generate report daily and
save in his system.
23.
Why masters have to
be entered?
EWB system has an option to enter the masters of user – client
master, supplier master, transporter master and product master. If user creates
these masters, it will simplify the generation of e-way bill for him. That is,
the system auto populates the details like trade/legal name, GSTIN, address on
typing few character of client or supplier, HSN Code, tax rates etc. It also
avoids data entry mistakes by operator while keying in the details.
24.
Can I upload the
masters available in my system?
Yes, you can upload your customers, suppliers and product details
into e-way bill system by preparing the data as per the format provided in the
tools option in the portal and upload in the master option after logging in.
25.
What is a detention
report under grievance menu?
If the goods or the vehicle of the taxpayer or transporter has been
detained by the tax officers for more than 30 minutes, then the transporter can
enter the detention report on EWB Portal, which will reach the designated
officer immediately, so that he can take an appropriate action accordingly.
26.
When is a detention
report to be raised?
Where a vehicle has been intercepted and detained for a period
exceeding thirty minutes, the transporter may upload the said information in
the EWB system. The detention report will go to the concerned senior GST
State/Central officer to redress the grievance. word.
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