5 Things You need to know

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Why is the e-Way Bill re­quired?

Sec­tion 68 of the Goods and Ser­vices Tax Act man­dates that the Gov­ern­ment may re­quire the per­son in charge of a con­veyance car­ry­ing any con­sign­ment of goods of value ex­ceed­ing such amount as may be spec­i­fied to carry with him such doc­u­ments and such de­vices as may be pre­scribed. Rule 138 of Kar­nataka Goods and Ser­vices Tax Rules, 2017 pre­scribes e-way bill as the doc­u­ment to be car­ried for the con­sign­ment of goods of value more than ru­pees fifty thou­sand. Gov­ern­ment has is­sued a no­ti­fi­ca­tion un­der rule 138 of Goods and Ser­vices Tax Rules, 2017 man­dat­ing to carry e-way bill for trans­porta­tion of goods of con­sign­ment of value more than ru­pees fifty thou­sand. Hence eway bill gen­er­ated from the com­mon por­tal is re­quired to be filled.

Who all can gen­er­ate the e-Way Bill?

Ev­ery reg­is­tered per­son who causes move­ment of goods of con­sign­ment value ex­ceed­ing fifty thou­sand ru­pees in re­la­tion to sup­ply; or rea­sons other than sup­ply; or in­ward sup­ply from un­reg­is­tered per­son shall gen­er­ate e-way bill. It means, the con­signor or con­signee, as a reg­is­tered per­son or a trans­porter of the goods can gen­er­ate the e-way bill. The un­reg­is­tered trans­porter can en­roll on the com­mon por­tal and gen­er­ate the e-way bill for move­ment of goods for his clients. Any per­son can also en­roll and gen­er­ate the e-way bill for move­ment of goods for his/her own use.

Who can re­ject the e-Way Bill and Why?

The per­son who causes trans­port of goods shall gen­er­ate the e-way bill spec­i­fy­ing the de­tails of other per­son as a re­cip­i­ent of goods. There is a pro­vi­sion in the com­mon por­tal for the other party to see the e-way bill gen­er­ated against his/her GSTIN. As the other party, one can com­mu­ni­cate the ac­cep­tance or re­jec­tion of such con­sign­ment spec­i­fied in the e-way bill. If the ac­cep­tance or re­jec­tion is not com­mu­ni­cated within 72 hours from the time of gen­er­a­tion of e-way Bill, it is deemed that he has ac­cepted the de­tails.

Why the trans­porter needs to en­roll on the e-Way Bill sys­tem?

There may be some trans­porters, who are not reg­is­tered un­der the Goods and Ser­vices Tax Act and if such trans­porters cause the move­ment of goods for their clients, they are re­quired to gen­er­ate the e-way bill on be­half of their clients or up­date the ve­hi­cle num­ber for e-way bill. Hence, they need to en­roll on the e-way bill por­tal and gen­er­ate the 15 dig­its Unique Trans­porter Id

If the ve­hi­cle in which goods are be­ing trans­ported hav­ing e-way bill is changed, then what has to be done?

The e-way bill for trans­porta­tion of goods al­ways should have the ve­hi­cle num­ber that is ac­tu­ally car­ry­ing the goods. There may be re­quire­ment to change the ve­hi­cle num­ber af­ter gen­er­at­ing the e-way bill or af­ter com­mence­ment of move­ment of goods due to trans­ship­ment or due to break­down of ve­hi­cle. In such cases, the trans­porter or gen­er­a­tor of the e-way bill can up­date the changed ve­hi­cle num­ber.

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