E-Way Bill

Information
submitted for
E-way Bill can be
used for
filing GST Returns
• The information furnished in Part A of
the e-way bill shall be made available
to the registered supplier on the
common portal who may utilize the
same for furnishing the details in Form
GSTR-1.

• However, when the information has

been furnished by an unregistered
supplier/unregistered recipient, he
shall be informed electronically, if the
mobile number or the e-mail is
available.
Cancellation
of E-way Bill
• Where an e-way bill has been generated, but
goods are either not transported or are not
transported as per the details furnished in the e-
way bill,
• the e-way bill may be cancelled electronically on
the common portal 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.

• Further, unique number generated is valid for a

period of 15 days for updation of Part B.
Question -

•Whether EBW
Can be
modified/rectifie
d after its
generation?
Acceptance
of E-way bill
• The details of the e-way bill generated shall be made available to
the –

• (a) Supplier -
• if registered, where the information in Part A has been furnished
by the recipient/transporter; or

• (b) Recipient -
• if registered, where the information in Part A has been furnished
by the supplier/transporter,

• on the common portal, and the supplier/recipient, as the case

may be, shall communicate his Acceptance or Rejection of the
consignment covered by the E-way bill.
• The time-limit specified for this
purpose is -

• (i) 72 hours of the details being

made available to him on the
common portal

• (ii) the time of delivery of goods

• whichever is Earlier.
• In case, the person to
whom the information
in Part-A is made
available, does not
communicate his
acceptance or rejection
within the specified
time,
• it shall be deemed that
he has accepted the said
details.
E-way bill generated in
one State
is valid in another
State
 Documents and devices
to be carried by a person-
in-charge of a conveyance
• The person-in-charge of a conveyance
shall carry –

• (a) the invoice or bill of supply or

delivery challan, as the case may be; and

• (b) a copy of the e-way bill in physical

form or the e-way bill number in
electronic form or mapped to a RFID
embedded on to the conveyance
• [except in case of movement of goods by
rail or by air or vessel]
• in such manner as may be notified by the
Commissioner.
 Invoice Reference
Number
in lieu of tax invoice
• 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 the prescribed form
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 30 days from
the date of uploading.

• In the said case, the registered person will not

have to upload the information in Part A for
generation of e-way bill and the same shall be
auto-populated by the common portal on the basis
of the information furnished in the prescribed
form.
 Documents
in lieu of E-Way Bill
• Where circumstances so warrant, the
Commissioner may, by notification, require
the person-in-charge of the conveyance to
carry the following documents instead of
the e-way bill -

• (a) tax invoice or bill of supply or bill of

entry; or

• (b) a delivery challan, where the goods are

transported for reasons other than by way
of supply.
 Verification
of
Documents
&
Conveyances
• The Commissioner or an
officer empowered by him in
this behalf
• may authorize the proper
officer to intercept any
conveyance
• to verify the e-way bill in
physical or electronic form
• for all inter-State and intra-
State movement of goods.
• The Commissioner shall get RFID
readers installed at places
• where the verification of
movement of goods is required to
be carried out and
• verification of movement of
vehicles shall be done through such
device readers
• where the e-way bill has been
mapped with the said device.
• The physical
verification of
conveyances shall be
carried out by the
proper officer as
authorised by the
Commissioner or an
officer empowered by
him in this behalf.
• However, on receipt of
specific information on
evasion of tax,
• physical verification of a
specific conveyance can also
be carried out by any other
officer
• after obtaining necessary
approval of the Commissioner
or an officer authorised by
him in this behalf.
Inspection
&
verification
of
Goods
• A summary report of every
inspection of goods in
transit shall be recorded
online by the proper officer
in Part A of specified form
within 24 hours of
inspection
• and the final report in Part B
of said form shall be
recorded within 3 days of
such inspection.
• Where the physical verification
of goods being transported on
any conveyance has been done
during transit at one place within
the State/UT or in any other
State/UT,
• no further physical verification
of the said conveyance shall be
carried out again in the State/UT,
• unless a specific information
relating to evasion of tax is made
available subsequently.
Facility for uploading
information
regarding detention
of vehicle
• Where a vehicle has
been intercepted and
detained for a period
exceeding 30 minutes,
• the transporter may
upload the said
information in
specified form on the
common portal.
Transportation
of Goods by
Rail/Air/Vessel
The E-way bill shall be generated by the registered
person, being the supplier or the recipient,

who shall, either before or after the commencement

of movement, furnish, information in Part B

Like –
Transport document number - Goods Receipt Number
or Railway Receipt Number or Airway Bill Number or
Bill of Lading Number
• Where the goods are transported by
Railways,
• there is no requirement to carry e-way
bill along with the goods,
• but railways has to carry invoice or
delivery challan or bill of supply as the
case may be along with goods.

• The railways shall not deliver the

goods unless the e-way bill required
under these rules is produced at the
time of delivery
What are
the
Benefits
of E-way
bill?
• Physical interface to pave way for digital
interface resulting in elimination of state
boundary check-posts

• It will facilitate faster movement of

goods

• It will improve the turnaround time of

trucks and help the logistics industry by
increasing the average distances
travelled, reducing the travel time as well
as costs.
Questions May 19
RTP
CA FINAL
 Question 1
• Sindhi Toys Manufacturers, registered in Punjab, sold electronic toys to
a retail seller in Gujarat, at a value of Rs. 48,000 (excluding GST leviable
@ 18%).
• Now, it wants to send the consignment of such toys to the retail seller
in Gujarat.
• You are required to advise Sindhi Toys Manufacturers on the following
issues:
• (a) Whether e-way bill is mandatorily required to be generated in
respect of such movement of goods?
• (b) If yes, who is required to generate the e-way bill?
• (c) What will be the consequences for non-issuance of e-way bill?
Answer
 Question 2
• Power Electricals Ltd., a registered supplier of air-conditioners, is
required to send from Mumbai (Maharashtra), a consignment of parts
of air-conditioner to be replaced under warranty at various client
locations in Gujarat.
• The value of consignment declared in delivery challan accompanying
the goods is Rs. 70,000.
• Power Electricals Ltd. claims that since movement of goods to Gujarat
is caused due to reasons other than supply, e-way bill is not
mandatorily required to be generated in this case.
• You are required to examine the technical veracity of the claim made
by Power Electricals Ltd.
Answer
 Question 3
• Beauty Cosmetics Ltd. has multiple wholesale outlets of cosmetic
products in Mumbai, Maharashtra. It receives an order for cosmetics
worth Rs. 1,20,000 (inclusive of GST leviable @ 18%) from Prasannaa,
owner of a retail cosmetic store in Delhi.
• While checking the stock, it is found that order worth Rs. 55,000 can
be fulfilled from the company’s Dadar (Mumbai) store and remaining
goods worth Rs. 65,000 can be sent from its Malad (Mumbai) store.
• Both the stores are instructed to issue separate invoices for the goods
sent to Prasannaa. The goods are transported to Prasanna in Delhi, in a
single conveyance owned by Radhey Transporters.
• You are required to advise Beauty Cosmetics Ltd. with regard to
issuance of e-way bill(s).
Answer