e-way bill doubts
E-WAY BILL – NEW UNCERTAINTY AND NEW DOUBTS
It’s been more than 6 months since GST has been implemented, but we are facing so many problems while actually implementing or filing GST returns. Learning from the same, it’s not hard to guess that we might have to face similar issues in e-way bill system. We cannot avoid such situation completely but can reduce the same by understanding some of issues that might come.
Q) Can I generate 1 e-way bill (EWB) for multiple invoices?
Ans:- Each invoice/ delivery challan shall be considered as one consignment and therefore for each invoice one EWB has to be generated. Multiple invoices/delivery challan cannot be clubbed. After generating all EWBs, transporter may prepare one consolidated EWB for transportation purpose, if all such goods are going in one vehicle.
Q) Where goods are supplied in same truck, whether it is required to generate EWB even if value of each invoice is less than Rs.50,000/- but overall exceeds Rs. 50,000/-?
Ans:- Sub Rule (1) of Rule 138 of CGST Rules require that every registered person who causes movement of goods of consignment value more than Rs. 50,000 is required to generate EWB. Further sub rule 7 provides that where consignor or consignee has not generated EWB and the value of goods carried in conveyance is more than Rs. 50,000, transporter is required to generate EWB. Sub rule 7 gets attracted only when consignor/consignee is required to generate EWB but fails to do so, in such cases transporter is required to generate EWB. Thus EWB is not required for consignment value less than Rs. 50,000 even if total value of conveyance is more than Rs. 50,000.
Q) If goods of one invoice are being transported in multiple vehicles simultaneously, how to generate EWB in such situation?
Ans:- Where goods pertaining to one invoice are transported in multiple vehicles, EWB is required to be generated for each vehicle based on delivery challan for that part of consignment.
- Before dispatch of 1 st consignment, supplier shall issue complete invoice.
- Delivery challan for each consignment is required to be issued giving reference to the invoice.
- Each consignment shall be accompanied by delivery challan along with certified copy of invoice.
- Original invoice shall be sent along with last consignment.
Q) Whether EWB is required to be generated for purpose other than supply?
Ans:- Yes, EWB is required to be generated in relation to supply and also for purposes other than supply.
Q) How to determine consignment value in case of goods removed other than supply i.e sample, removal for trial, warranty removals, intra state stock transfer etc?
Ans:- The term “consignment value” is not defined in law or rules. Where goods are transported for the purpose other than supply, where invoices cannot be issued, EWB can be generated against delivery challan, bill of supply etc. Value of such goods to be determined based on valuation provision.
Q) Is EWB required for movement of goods by courier?
Ans:- Yes EWB is required for movement of goods as courier provided consignment value exceeds Rs. 50,000. Courier agencies may be regarded as transporter of goods.
Q) How to generate EWB in case of multimodal transport?
Ans:- Where goods are transported from one conveyance to another in the course of transit, transporter causing further movement of goods shall update details in Part B of EWB before movement of such goods.
Q) How to calculate distance and validity of goods in case of supply through multi modal transport?
Ans:- In order to calculate validity of the EWB, distance to be covered by all mode combined together shall be considered.
Q) Who has the ultimate responsibility to generate EWB?
Ans:- The responsibility to generate EWB is on the registered person who causes movement of goods i.e. consignor. However if consignor fails to generate the EWB, it may be generate by transporter also. Where goods are supplied by unregistered person to registered person, recipient is liable to generate EWB.
Q) Whether EWB is required to be generated for movement of goods from 1 unit of company. To another unit through own vehicle located within 10 km?
Ans:- Yes, EWB is required to be generated even when movement of goods is within 10 km. The relaxation of updating Part B (vehicle details) is given only in cases of movement of goods from place of business of consignor to business of transporter.
Q) Whether EWB is required to be generated for movement of exempted goods?
Ans:- As per EWB Rules, there is no such provision which says that exempted goods are not required to generate EWB. Thus it means that EWB is required to be generated even for exempted goods. Annexure to rule covers 154 items that are not required to generate EWB.