E Way Bill - A new Concept in GST

E Way Bill - A new Concept in GST

GST Returns what's Associate in Nursing E-Way Bill ? The e-way bill suggests that Associate in Nursing electronic manner bill. it's meant for movement of products. it's to be generated on the GSTN. A 'movement' of products of over Rs 50,000 in price can't be created by a registered person while not Associate in Nursing e-way bill. On generation of e-way bill, the parties to a offer (viz, Supplier, recipient, and also the transporter are going to be assigned a novel e-way bill range (EBN) while not that movement of products can't be allotted within the GST regime. Earlier additionally in previous taxation laws we tend to had one thing associated with E-Way bill currently however it absolutely was a nightmare for suppliers then as a result of movement of products could not happen while not getting these 'waybills' from VAT authorities. A bill of lading may be a physical document that enables movement of products. The compliance around waybills caused restricted movement of products across states. However, Post GST thesE-Way bills are replaced with e-way bills that aims at mitigating the issues caused by bill of lading compliances.

GST Returns When ought to Associate in Nursing e-way bill be generated? From the reading of the higher than one will tell that Associate in Nursing e-way bill are going to be generated once there's movement of products -

  • In respect to a 'supply'
  • For reasons aside from a 'supply' (say sales come back, purchase return)
  • Due to inward 'supply' from Associate in nursing unregistered person

How to generate Associate in Nursing e-way bill in GST :

GST Returns come back obligatory E-Way Bill : The CGST Rules (Rule no. 138) mandates the generation of E- manner bill in following transactions:

By a registered assessable person: every and each registered one who causes movement of products of consignment price surpassing Rs. 50,000/-.

  • in respect to a offer
  • for reasons aside from offer
  • due to inward offer from Associate in Nursing unregistered person.

Shall furnish data about the aforementioned merchandise partly A of type GST EWB-01, electronically before the commencement of such movement of products.

Cancellation of E-Way Bill:

GST Returns Where the e-way bill has been generated however merchandise area unit either not transported or aren't transported as per the small print furnished with within the e-way bill, then such e-way bill is also off electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, inside twenty four hours of generation of the E-way bill. however if such e- manner bill has been verified in transit in accordance with the provisions of Rule 138B of the principles then such E-Way bill can't be canceled underneath any circumstances.

Validity amount of E-Way Bill:

GST Returns The e-way bill or a consolidated E-way bill generated underneath this Rule shall be valid for the amount as mentioned below from the relevant date

  • For each a hundred Kms or half thenceforth. >>> One further day
  • Up to a distance of a hundred Kms >>> validity amount of one day

No demand of E-Way bill in following cases :

  • Where the products being transported area unit off client product nature (notified by manner of annexure exempting 154 things from ambit of E-Way bill)
  • Where the products area unit being transported by a non-motorized conveyance.
  • where the products area unit being transported from the port, airport, air lading complicated Associate in Nursing and customs station to an midland instrumentation depot or a instrumentation freight station for clearance by Customs; and
  • No demand of E-Way bill if merchandise area unit being transported inside such area unitas as are notified underneath clause(d) of sub-rule (14) of Rule 138 of the products and Services Tax Rules of the involved State.


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