E-WAY BILL: PRACTICAL ISSUES

E-WAY BILL: PRACTICAL ISSUES

 1,327 total views

E-WAY BILL: PRACTICAL ISSUES

Q1)Whether EWB would be required to be generated if goods are transported in one’s own vehicle or through public transport.

  • Yes, e-way bill is required to be generated in case goods are transported in own vehicle or through public transport. Registered person causing the movement of goods is required to generate e-way bill after providing for vehicle details in Part B.

Q2) Documents that are required to be provided to the transporter in addition to EWB for movement of goods?

  • Person in charge of vehicle shall carry Tax invoice/ delivery challan or bill of supply and a copy of EWB. EWB is an additional document and not substitute for tax invoice.

Q3) Can we generate EWB from a location which is not covered under the registration certificate?

  • Part A of EWB has a column of “place of dispatch”. It is different from “Bill to” place which indicates that the movement may be commenced from an unregistered place. Such place of dispatch comes under the definition of “place of business” and it should be registered as additional place of business.

Q4) What if e-way bill is generated but no movement of goods take place and also e-way bill is not cancelled?

  • Where EWB is generated but there is no movement of goods, EWB can be cancelled within 24hrs from the time of generation. However, if same is not cancelled the recipient can reject the EWB within 72 hrs. Therefore it is very important to cancel e-way bill immediately where EWB are not supported by proper movement of goods.

Q5) Generation of E-way bill where goods are transported through e-commerce?

  • In case of e-commerce business, logistics is handled by an independent third party logistic service provider. In such case, after authorization from consignor, e commerce operator can furnish Part A of EWB and Part B can be furnished by either by e-commerce operator or third party logistic service provider.

Q6) Whether generation of e-way bill is required for movement of goods from one unit to another unit through own vehicle?

  • Yes, EWB is required when goods are transported from one unit to another unit, even if it is within 10 km.

Exemption is granted only where goods are transported up to a distance of 20 km from the place of business of consignor to a weighment bridge or from weighment bridge to the place of business. Exemption is granted only if movement is accompanied by a delivery challan.


[button color=”” size=”” type=”round” target=”” link=”https://thetaxtalk.com/”]home[/button]  [button color=”” size=”” type=”round” target=”” link=”https://thetaxtalk.com/submit-article-publish-your-articles-here/”]Submit Article [/button]  [button color=”” size=”” type=”round” target=”” link=”https://thetaxtalk.com/discussion-on-tax-problem/”]Ask Question [/button]

Leave a Comment

Your email address will not be published.