Before the intimation of GST the Waybills was required to facilitate Supply of Goods. The physical documentation was been obtained from VAT authorities. Somehow, there is requirement of complicated way bills for compliance in the movement of Goods across the States.
It is expected to give some relief to Logistics Industry after the introduction of E-Way Bill (EWB) after the GST Council meeting held on 16th Dec’ 2017.
E-way bill is a (Electronic Way) Bill of document for movement of goods which is carried by a person in charge at the time of carrying conveyance of any consignment of goods which is more than ₹ 50,000/-. This bill is generated by E-way bill portal in the form of Single Invoice/Bill/Delivery Challan. E-way bill can be generated or cancelled by site to site Integration/SMS or through Android APP.
The E-way bill will be available to the Recipient, to the Supplier and to Transporter. The bill is generated with a unique bill number which is allocated to Recipient, Supplier or to the Transporter. The Govt. of India has made this mandated in terms of GST (Goods and Services Tax).
Implementation of E-way bills for interstate movement of goods was started from April 1, 2018. Implementation of intra-state E-way bill was started from April 15, 2018 in a staggered manner (States to be divided into 4 lots to make it easier) and the entire country has to be covered by June 1.
Current Implementation of E-way bill for Intra State is Andhra Pradesh, Gujarat, Kerala, Telangana and Uttar Pradesh.
- Transport of goods throughout the Country without any difficulty and worry.
- No requirement of transit passes for any of the State.
- Tax evasion control.
- Bill Verification will be easier by officers and with complete details.
- One bill for transit of consignment throughout the Country.
Before there were VAT Forms / way bills for different states in India for inward and outward permit if goods and all 32 States were following it.
- there was Form X or 600 for inward of goods and form 602 for outward of goods in Andra Pradesh.
- In Assam Form 61 is for inward of goods and Form 60 way bill required.
Generate an E-Way Bill
For Registered Person – E-Way bill is necessary to generate whenever there will be movement of any Goods for more than ₹50,000/-. A registered person can also generate the E-way bill even if movement of Goods is below ₹50,000/-.
Unregistered Person – Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier.
Where E-Way Bill is not required
If the transport is made using personal Vehicle
No E-Way Bill needed for transport made using personal Vehicle. In a meeting of GST Council held on 11th March 2018, some important decision implement for E-Way Bill for Transports. An E-Way Bill is mainly required at the time when transport made from Business to Business (B2B). The relaxations are good but not sufficient. Relaxations are required in following cases –
(a) Transporting goods from port, airport or railway yard to factory or godown of taxable person
(b) Sending material for job work or repairs within the city
(c) Sending cranes, bull dozers, cement mixers to site
(d) Sending construction material to and from site
(e) Sending vehicles for repairs or demonstration. E-way bill is not needed for goods transported by railways; however, the recipient of such goods will have to produce the e-way bill at the time of receiving.
The goods transported via public transports, such as bus, from one place to another for purpose of business will require carrying e-way bill. It has also been clarified by the GST Council that such transports are only liable for a single check during a trip. That means, if a vehicle has already been checked and passed by a tax officer, it won’t be checked again during that trip.
All items exempted under Notification Nos. 2/2017-CT (Rate) and 2/2017-IT (Rate) both dated on 28-6-2017. The major among them are as follows – Fresh, Meat, Fish Chicken, Eggs, Milk, Butter Milk, Curd, Natural Honey, Fresh Fruits and Vegetables, coffee beans, wheat, rye, rice, Flour, Besan, Bread, Prasad, Salt, Bindi, Sindoor, Stamps, Judicial Papers, Printed Books, Newspapers, Bangles, Handloom, Pooja equipment, jute, khadi, national flag, raw silk.
Liquefied petroleum gas (LPG) for supply to household and non-domestic exempted category (NDEC) customers.
Kerosene oil sold under PDS
Postal baggage transported by Department of Posts