Monday, 29 January 2018

Complete Analysis of GST E Way Bill – As Amended by Notification 03/2018-Central Tax, dt. 23-01-2018

The applicability of E Way bill from February 01, 2018 has been re-iterated by the government during 25 council meeting on January 2018 and confirmed through notification no. 03/2018 Central Tax.

In continuation of my earlier article Complete Analysis of GST E Way Bill, we now further analyse the amendments made to e-way bill rules vide Notification No. 3/2018 – Central Tax, 23rd January, 2018 and consolidate the complete updated information on E way bill.

E Way Bill in a summary:

E Way Bill General Rule
Goods value > Rs. 50,000, Any movement of goods by registered person or inward supply from unregistered person

Special Cases
Any interstate movement irrespective of value:
-          Any goods, from Principal to Job Worker
-          Handicraft goods from person exempted from registration

Who is liable to generate
Registered Person, Transporter, Principal or Person exempted from registration on case to case basis

For whom it is optional
Unregistered person until they are covered under special cases

From where to generate
www.ewaybillgst.gov.in, Android App, SMS, ASP Integration with web portal, using GST Suvidha Provider

Which form
EWB 01, which contains two parts:
Part A - Details of goods moved
Part B – Detail of vehicle
After filling both only, E Way Bill no. (EBN) can be generated

Validity of E Way Bill
1 Day for first 100 Km thereafter for every 100 Km or part thereof additional 1 day

Documents Required to generate
-          Invoice / Bill of Supply / Delivery Challan for consignment of goods
-          Transport by road through transporter : Transporter ID
-          Transport by road through owned / hired vehicle : Vehicle number
-          Transport by Rail / Air / Vessel : Transport document number, date of document

Documents / Devices required to carry during Transit
-          the invoice or bill of supply or delivery challan, as the case may be
-          a copy of the e-way bill or the EBN, either physically or
-          where notified by the Commissioner, EBN mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance

Exemption from E Way Bill
-          Goods specified in annexure to E Way rules
-          Goods transport form non motorised vehicle
-          Goods transport from port, airport, aircargo complex and land customs station to Inland container depot or Container Freight Station for Custom clearance
-          Transport in notified areas (till date no notification)
-          All goods other than de-oiled cake as specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 as amended from time to time
-          Alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel
-          Goods being transported are treated as no supply under Schedule III of the Act

What are other forms
EWB-02 : Consolidated E Way bill (for transporter, multiple consignment in single vehicle)
EWB-03 : Summary report of Inspection by department of goods in transit
EWB-04: Intimation by transporter if vehicle is detained for more than 30 minutes
GST INV- 1 : For generating Invoice Reference Number (IRN)

Detailed Analysis:
Please note : We shall analyse the rules in totality as if these are applicable to Inter as well Intra State movement. However till June 01, 2018 applicability on Intra state is left at the option of each state.
What is E-Way Bill:

As mandated by the Government in terms of section 68 of the Central Goods and Services Tax Act read with rule 138 of the CGST rules 2017 E-way Bill is a document that is required to be carried by custodian of the goods while the goods are in transit. It can be generated from the Common Portal www.ewaybillgst.gov.in before commencement of movement of goods.

General Rule:

This has been provided vide Rule 138(1) which says:

Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees

(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,

shall, before commencement of such movement, furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required at the common portal and a unique number will be generated on the said portal.”

Analysis of above rule:

·         Any movement of goods whether as supply (as defined in Section 7 of CGST Act 2017) or other than supply (e.g. Sale return, Stock Transfer within state, Goods sent for Demo purpose etc) of consignment value > Rs. 50,000 will require E Way Bill
·         An inward supply from Unregistered person to Registered person of value > Rs. 50,000 also require E Way bill
·         Sub Rule one casts “first liability” to “Furnish Information” in Part A on “Registered Person only” who causes movement of goods
·         Information must be furnished before commencement of movement of goods

Please note E Way bill will be generated through form EWB-01. This form has Two Parts as “PART A” this contains information w.r.t. Goods in movement and “Part B” which contains details of Vehicle and/or Transporter.

It is also to be noted that this sub rule only ask for “Furnishing of Information” in Part A, however E Way bill will be generated only after filling Part A and Part B both. Therefore this is the first step. Till now E Way bill is not generated only information has been filled.

Latest Amendments:
Second Proviso to Sub rule 9 inserted:
“Provided further the unique number generated under sub-rule (1) shall be valid for 72 hours for updation of Part B of FORM GST EWB-01”
Analysis:
As soon as the information required is furnished, a unique number now will get generated. This unique number will be helpful to keep a track and identify the E Way bill against which Vehicle number is to be updated. However Part A can be saved only for 72 Hours within this time Part B has to be updated

Explanation 2 to sub rule 1 inserted:

“For the purposes of this rule, the consignment value of goods shall be the value, determined in accordance with the provisions of section 15, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document”
Analysis:

Consignment Value to check the applicability of e-way bill is to be taken as total invoice value including GST applicable
Who is liable to generate and who has the option to Generate
Now for the purpose of E Way bill, movement can happen in two ways:
·         By Road with Service of Transporter
·         By Road without service of Transporter through Air, Vessel, Railways, Owned Vehicle or Hired Vehicle

Further there can be transaction where:
·         Supplier, Recipient both registered
·         Only one of them is registered
·         Both not registered

This can further be complicated by making each case as two cases considering:
·         Transporter is registered in GST
·         Transporter is not registered in GST

In light of 138 sub rule 2 and 3, we now try to solve the puzzle by creating a matrix of all possible cases:

Transaction
Recipient
Supplier
Transportation mode
Transporter
EWB-01
Part A
EWB-01
Part B
Intra / Inter State
Registered
Registered
By Road, through a Transporter
Registered
Registered Person who is making movement i.e in whose name Consignment Note is issued.
Registered Transporter
Intra / Inter State
Registered
Registered
By Road, through a Transporter
Unregistered
Do
Enrolled Transporter
Intra / Inter State
Registered
Registered
By Air/Train/Vessel
-
Registered Person who is making movement i.e who has booked the parcel in case of Air/Vassel/Rail
Registered Person who is making movement i.e who has booked the parcel in case of Air/Vassel/Rail
Intra / Inter State
Registered
Registered
By Hired or Owned Vehicle
-
Registered Person
- who owns the vehicle in case of movement in owned vehicle
Or
- who has hired the vehicle
Registered Person
- who owns the vehicle in case of movement in owned vehicle
Or
- who has hired the vehicle
Intra State
Registered
Unregistered
By Road, through a Transporter
Registered
Registered Person
Transporter
Intra State
Registered
Unregistered
By Road, through a Transporter
Unregistered
Registered Person
Enrolled Transporter
Intra State
Registered
Unregistered
Air/Train/Vessel/Hired/Owned Vehicle
-
Registered Person
Registered Person
Intra / Inter State
Unregistered
Registered
By Road, through a Transporter
Registered
Registered Person
Transporter
Intra / Inter State
Unregistered
Registered
By Road, through a Transporter
Unregistered
Registered Person
Enrolled Transporter
Intra / Inter State
Unregistered
Registered
Air/Train/Vessel
-
Registered Person
Registered Person
Intra / Inter State
Unregistered
Registered
Owned/Hired Vehicle
-
Optional
Optional
Intra State
Unregistered
Unregistered
By Road, through a Transporter
Registered
Optional
Optional
Intra State
Unregistered
Unregistered
By Road, through a Transporter
Unregistered
Optional
Optional
Intra State
Unregistered
Unregistered
Train/Vessel/Hired/Owned Vehicle
-
Optional
Optional

Latest Amendment:
Proviso to Sub rule 2 inserted:

“Provided that where the goods are transported by railways or by air or vessel, the e-way bill shall be generated by the registered person, being the supplier or the recipient, who shall furnish, on the common portal, the
(a) information in Part B of FORM GST EWB-01; and
(b) the serial number and date of the Railway Receipt or the Air Consignment Note or Bill of Lading, as the case may be.”
Analysis:
In our opinion, in case of transport by railway/air/vessel, specific liability now casted on registered person to furnish information on Part B of EWB-01 and generation of e way bill. As compared to earlier rule now if goods are transported by unregistered person (URP) and other party is registered person (supplier or recipient doesn’t matter) registered person has to generate E Way bill. Only exception now remains as URP being recipient and making movement in his own/hired vehicle where it is optional for URP to generate E Way bill.

Important points not to miss:

·         However Rule 138(1)(2)(3) cast first liability of E Way Bill on registered person who causes movement (as explained above in table), it may be noted that in case both registered party (supplier and recipient) practically E Way bill can be generated by any one of them.
·         Proviso to sub rule 2 creates specific liability of registered person to generate e way bill in case goods are transported by railways or by air or vessel
·         First Proviso of Rule 138(3) gives an option to Registered Person Or the Transporter to generate the E Way Bill even if value of consignment is < Rs. 50,000
·         In case of an Unregistered party (URP) involved in transaction, Second proviso of Rule 138(3) gives option even to unregistered party to generate E Way bill. However currently for registering on E Way Bill portal GSTIN is required. However there is an option for unregistered Transporters to register with portal by generating Transporter ID with their Valid PAN. In our opinion option for unregisterd person also will be activated soon.
·         In case of URP supplier, interstate transaction is not possible as they are not allowed to supply interstate unless specifically allowed under GST Law. Therefore in above table only Intra state is covered.

Special Cases where E Way Bill is mandatory irrespective of Value of consignment:

First and Second proviso to Rule 138(1) provides two special cases where E Way Bill generation is mandatory irrespective of value.

·         First Proviso: Interstate movement of goods from Principal to Job Worker
·         Second Proviso: Interstate movement of Hadicraft Goods by a person who is exempted from requirement of registration under clauses (i) and (ii) of section 24

We shall cover this also through the same matrix as above to maintain the consistency in understanding:

Transaction
Recipient
Supplier
Transportation mode
Transporter
EWB-01
Part A
EWB-01
Part B
Only Inter State
Principal
Job Worker
By Road, through a Transporter
Registered
Principal
Transporter
Only Inter State
Principal
Job Worker
By Road, through a Transporter
Unregistered
Principal
Transporter
Only Inter State
Principal
Job Worker
Train/Vessel/Hired/ Owned
-
Principal
Principal
Only Inter State
-
Handicraft Goods by person exempted u/s 24 from Registration (H)
By Road, through a Transporter
Registered
Supplier
Transporter
Only Inter State
-
Handicraft Goods by person exempted u/s 24 from Registration (H)
By Road, through a Transporter
Unregistered
Supplier
Transporter
Only Inter State
-
Handicraft Goods by person exempted u/s 24 from Registration (H)
Train/Vessel/Hired/ Owned
-
Supplier
Supplier

Important points not to miss:

·         However respective proviso to Rule 138(1) cast first liability of E Way Bill on Principal / Person exempted from registration, (as explained above in table), it may be noted that in case both registered party practically E Way bill can be generated by any one of them.
·         Please note First proviso covers only interstate movement between principal and job worker. Return movement is not covered in first proviso. In our opinion return movement will be covered under main provison of Rule 138(1) as explained in above table. Therefore no E way bill applicable for return movement below consignment value Rs. 50,000
·         It is also to be noted both the proviso are for interstate movement only. In our opinion intrastate movement will be covered under main provison of Rule 138(1) as explained in above table. Therefore E-way bill in these cases will not be applicable if consignment value is < Rs. 50,000 and transaction is intrastate

Concept of Transporter ID:

Transporters are the main party who retains the main role in this entire show of E-Way Bill. For discharging the liability of E Way Bill a Transporter not required to have a GSTIN. Technically speaking under GST Law all transporters are required to be registered. Those who holds a GSTIN need not do anything they can discharge all their liabilities of E Way Bill by creating login through their GSTIN on E-Way Bill Portal.

However Section 35(2) read with Rule 58 makes it mandatory for all transporters who are not registered under GST to get registered by filing form ENR-01. Output of registering through this ENR-01 is nothing but Transporter ID.

This ID shall be required by every unregistered transporter after implementation of E-Way bill. Therefore practically while furnishing information in Part A of EWB-01 a person if using a transporter will mention the Transporter ID provided by his transporter. After this Transporter may login to E Way bill portal and complete the Part B of form by mentioning the vehicle number in which he is making movement of consignment covered under the form requested. Transporter will finally submit the form and generate the E-way bill number.

Please Note:
·         Its only after filling of Part B, E Way bill can be generated
·         All transporters having GSTIN are termed as registered transporter. Those who do not have GSTIN and who gets Transporter ID by filing ENR-01 are termed as enrolled transporter

Role of Transporter in E Way Bill

Below is the point wise applicability on transporters:

·         Filling of Part B for generation of E Way Bill: Main role of Transporter in generating E Way bill is as explained above. If vehicle number is not known in advance the transporter is required to fill Part B in each case where transporter is used for movement of goods
·         Ultimate responsibility of E Way Bill Generation if not generated by anyone: Rule 138(7) cast the ultimate responsibility for E Way Bill generation on Transporter. If none of the party as required under provisions of Rule 138(1),(2)and (3) have discharged their liability of furnishing information in Part A of EWB-01, then at last Transporter has to fill Part A and Part B both basis invoice/bill of supply/delivery challan provided to him for transportation by the supplier
·         Multiple consignments carried in single vehicle: In case where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the common portal prior to the movement of goods
·         Change of Vehicle for goods during transit: Rule 138(5) cast another responsibility. If transporter transferring goods from one conveyance to another in the course of transit (due to accident of vehicle or any other reason) shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01. However this information can also be updated by person who has filled Part A while generation of E Way Bill

Latest Amendments:

Substitution of Sub rule 5 with new one:

“Where the goods are transferred from one conveyance to another, the consigner or the recipient, who has provided information in Part- A of the FORM GST EWB-01, or the transporter shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01”
Analysis:
Sub rule 5 has been completely redrafted and substituted. In earlier rule in case of change of vehicle during transit only transporter can update the new vehicle details in EWB 01. However now same can be done either by person who furnished Part A or Transporter.
Please Note: This sub rule covers the case where only vehicle is changed but transporter remains same. What if a transporter is required to be changed either before or during movement of goods?

This is now covered through a newly inserted sub rule 5A

New sub rule 5A inserted:

“The consignor or the recipient, who has furnished the information in Part-A of FORM GST EWB-01, or the transporter, may assign the e-way bill number to another registered or enrolled transporter for updating the information in Part-B of FORM GST EWB-01 for further movement of consignment.
 Provided that once the details of the conveyance have been updated by the transporter in Part B of FORM GST EWB-01, the consignor or recipient, as the case maybe, who has furnished the information in Part-A of FORM GST EWB-01 shall not be allowed to assign the e-way bill number to another transporter.”
Analysis:
This sub rule covers one more practical situation which earlier was not covered. Often a transporter need to be changed at last moment or amongst the transporters assignment of load to another transporter (or sub contracting) is very common.
This sub rule can be analysed in two parts –
Before updation of Vehicle details in Part B:  E Way bill can be assigned to another transporter either by person who furnished Part A or Transporter.
After updation of vehicle details in Part B: This covers another practical situation not covered earlier. A transporter may require to be changed during transit. This can now be done however only by transporter whom it was last assigned before updation of vehicle details in Part B.

Proviso to Sub rule 7 inserted:

“Provided that where the goods to be transported are supplied through an e-commerce operator, the information in Part A of FORM GST EWB-01 may be furnished by such ecommerce operator”
Analysis :
Since in e commerce transactions there are three parties involved “Buyer” “Seller” and “E Commerce company”. An option is given to E Commerce companies as well where they can furnish Part A.

Change in Sub rule 11:

Sub-rule 11 has been amended to provide that the details of E-way bill generated shall be made available to the
·         supplier, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the recipient or the transporter; or
·         recipient, if registered, where the information in Part A of FORM GST EWB-01 has been furnished by the supplier or the transporter,
Earlier, these details were made available to recipient only who communicates his acceptance or rejection of the consignment covered by the e-way bill.

Cancellation of E Way Bill:

Where an e-way bill has been generated, but:
·         Goods are either not transported at all or
·         Are not transported as per the details furnished in the e-way bill

E-way bill may be cancelled within 24 hours of generation of the E-way bill. However an E-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.

Validity of E-way Bill:

Validity period for an e-way bill or a consolidated e-way bill shall be based on the distance:

·         Upto 100 Km – 1 Day
·         For every 100 km or part thereof thereafter – 1 Additional Day

Period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty four hours.

In case of circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GSTEWB-01.

Concept of Invoice Reference number :

As per Rule 138A (2): “A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.”

This is an additional option given to registered person in case of taxable supply where a Tax invoice is issued. Using this option an IRN can be generated by filing form GST INV-1 on portal. However after generating, IRN will be valid for 30 days.

This will facilitate in two ways:

·         Information for E Way Bill generation under Part A of form EWB-01 shall be auto populated
·         No need to carry physical copy of Tax invoice during transit only IRN will be sufficient

Exemptions from E-Way Bill:

S. No.
Condition
Exemption
1
Goods transported are specified in Annexure
No E Way Bill
2
Goods are transported by a non-motorised conveyance
No E Way Bill
3
Goods transported:
FROM - Port, Airport, Aircargo complex and Land Customs Station
TO - An Inland Container Depot or a Container Freight Station
FOR - clearance by Customs
No E Way Bill
4
Movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State
No E Way Bill
5
All goods other than de-oiled cake as specified in the Schedule appended to notification No. 2/2017- Central tax (Rate) dated the 28th June, 2017 as amended from time to time
No E Way Bill
6
Alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel
No E Way Bill
7
Goods being transported are treated as no supply under Schedule III of the Act
No E Way Bill
8
Goods transported for distance < 10 KM within State or UT
FROM- Place of business of the consignor
TO- Place of business of the transporter
FOR - Further transportation
Part B of EWB-01
not required to be furnished
9
Goods transported for distance < 10 KM within State or UT finally
FROM- Place of business of the transporter
TO - Place of business of the consignor
Part B of EWB-01
not required to be furnished

Latest Amendments:

·         Addition in exemption list: Point no 5,6 and 7 has been added in exemption list through latest amendment dated January 23, 2018
·         Reduction in exemption annexure: Since all Nil rated goods are now already exempted from E Way bill (as mentioned in point no. 5 in above table), therefore annexure is also amended to shorten and now contains only additional items

Summary of all timelines in E Way Bill:

S. No.
Activity
Timeline
1
Furnishing information in EWB - Part A
Before commencement of such movement
2
Furnishing information in EWB - Part B
Before commencement of such movement or within 72 hours of generation of Unique number after filing of Part A
3
When to enter transport document details for rail/air/ship mode of transportation, as it is available only after submitting goods to the concerned authority?

(As per FAQ issued by department)
Part-B has to be updated before movement of goods from the place of supplier to place of submission
E-way bill has to be updated with transport document details within 1 hour of submission and collection of transport document from rail/air/ship authority
4
Consolidated e-way bill in FORM GST EWB-02
Before commencement of such movement
5
Cancellation of E Way Bill
Within 24 hours of generation of the eway
bill BUT before verification in transit
6
Validity of E Way Bill
(Period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty four hours)
 - Upto 100 KMs
1 Day
 - For Every 100 KMs or Part thereafter
1 Additional Day
7
Rejection of E Way Bill by Receipient (No action within timeline will be deemed as acceptence)
Within 72 hours
8
Validity of Invoice Reference Number (IRN) generated through GST INV – 01
30 Days
9
Summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03
Within 24 hours of inspection
10
Final report of every inspection of goods in transit in Part B of FORM GST EWB-03
Within 3 days of such inspection
11
Uploading information regarding detention of vehicle by Transporter in FORM GST EWB-04
Where a vehicle intercepted and detained for a period > 30 minutes

Other relevant latest amendments:

Modification in form EWB-01:
·         Part A: GSTIN of Supplier - Additional field inserted
·         Part B: Transport Document Number – Shifted from Part A to Part B

Please also note:

Insertion of Rule 55 A in Rule 55 CGST Rules The person-in-charge of the conveyance shall carry a copy of the tax invoice or the bill of supply issued in accordance with the provisions of rules 46, 46A or 49 in a case where such person is not required to carry an e-way bill under these rules.
Notification of E Way bill Portal : Notification No. 9/2018 – Central Tax dated 23rd January, 2018 notifies www.ewaybillgst.gov.in as the Common Goods and Services Tax Electronic Portal for furnishing electronic way bill.


Few Important and Must Read FAQs issued by department:

 Can I use the different modes of transportation to carry the goods having the e-way bill? If so, how to update the details?

Yes. One can transport the goods through different modes of transportation – Road, Rail, Air, Ship. However, always e-way bill needs to be updated with the latest mode of transportation or conveyance number accordingly. That is, at any point of time, the details of conveyance specified in the e-way bill on the portal should match with the details of conveyance through which goods are actually being transported.

How does the taxpayer generate e-way bill with Part-A and move the goods himself later?

The taxpayer can generate EWB with or without Part-B. Sometimes, the tax payer wants to move the goods himself but wants to update the Part-B later as vehicle number is not available at that point of time. E-way bill expects the user to enter transporter ID or vehicle number. So as he wants to move the goods himself, he can enter his GSTIN as transporter Id and generate EWB. This indicates to the system that he is a transporter for that EWB.

How to enter multiple modes of transportation, i.e., road, rail, ship, air for the same e-way bill?

One e-way bill can go through multiple modes of transportation before reaching the destination. As per the mode of transportation, the EWB can be updated with new mode of transportation by using ‘Update Vehicle Number’.

Let us assume the goods are moving from Cochin to Chandigarh through road, ship, air and road again. First, the tax payer generates the EWB by entering first stage of movement (by road) from his place to ship yard and enters the vehicle number. Next, he will submit the goods to ship yard and update the mode of transportation as Ship and transport document number on the e-way bill system. Next, after reaching Mumbai, the taxpayer or concerned transporter updates movement as road from ship to airport with vehicle number. Next the tax payer or transporter updates, using ‘update vehicle number’ option, the Airway Bill number. Again after reaching Delhi, he updates movement through road with vehicle number. This way, the e-way bill will be updated with multiple mode of transportation.

How does transporter come to know that particular e-way bill is assigned to him?

The transporter comes to know the EWBs assigned to him by the taxpayers for transportation, in one of the following ways:
·         The transporter can go to reports section and select ‘EWB assigned to me for trans’ and see the list.
·         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.
·         The tax payer can contact and inform the transporter that the particular EWB is assigned to him.
What has to be done, if the validity of the e-way bill expires?

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.

How to generate e-way bill, if the goods of one invoice is being moved in multiple vehicles simultaneously?

Where the goods are being transported in a semi knocked down or completely knocked down condition the EWB shall be generated for each of such vehicles based on the delivery challans issued for that portion of the consignment and;
·         The supplier shall issue the complete invoice before dispatch of the first  consignment;
·         The supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;
·         Each consignment shall be accompanied by copies of the corresponding  delivery challan along with a duly certified copy of the invoice; and
·         The original copy of the invoice shall be sent along with the last consignment Please note that multiple EWBs have to generate under this circumstance. That is, the EWB has to be generated for each consignment based on the delivery challan details along with the corresponding vehicle number.

How does the tax payer update his latest business name, address, mobile number or e-mail id in the e-way bill system?

EWB System in dependent on GST Common portal for tax payers registration details like legal name/trade name, business addresses, mobile number and e-mail id. EWB System will not allow tax payer to update these details directly. If tax payer changes these details at GST Common portal, it will be updated in EWB system within a day. Otherwise, the tax payer can update the same by selecting the option ‘Update My GSTIN’.


Disclaimer


The above write up has been compiled from various provisions of GST Act and notifications/circular/order issued there under. The compilation may not be entirely correct for reader to reader due to different interpretations by different readers. The readers are advised to take into the consideration the prevailing legal position before acting on any of the comments in this write up. Readers are also requested to convey the correct position as per their interpretation of the relevant provisions of law, which shall be most welcome for correcting this write up.