Q.1 Where
multiple invoices are generated on the same customer to be supplied through a
same truck. Whether multiple E-way bills must be generated or one e-way bill
shall suffice?
Ans: Each
invoice/delivery challan shall be considered as one consignment and therefore
for each invoice one e-way bill has to be generated irrespective of same or
different consignors or consignees.
Q.2 Can
multiple invoices be clubbed to generate one e-way bill?
Ans: No,
Multiple invoices/delivery challan cannot be clubbed to generate one e-way
bill. As provided above each invoice shall be considered as one consignment for
the purpose of generating e-way bills. However, after generating all these
EWBs, one Consolidated EWB may be prepared by transporter for transportation
purpose, if all such goods are going in one vehicle.
Q.3 If
goods are supplied in same truck, whether e-way bill would have to be
generated even if value of each invoice individually is less than the threshold
limit of Rs.50,000/- but overall it crosses Rs.50,000/-?
Ans: Sub
Rule (1) of Rule 138 of the CGST Rules require that every registered person who
causes movement of goods of consignment value exceeding fifty thousand Rupees
is required to generate E-Way bill. Hence, as per this rule, the e-way bill may
not be required to be generated if the value of consignment is less than Rs.
50,000/-
Further, sub-rule 7 provides that where
consignor or consignee has
not generated E-way bill in accordance with provisions of
sub-rule (1) and the value of goods carried in the conveyance is
more than Rs. 50,000 Thousand Rupees, the transporter shall generate E-Way bill
based on the invoice/delivery challan/bill of supply. A plain reading of this
sub-rule gives an indication that the E-Way bill is required in case value of
consignment in the conveyance exceeds Rs. 50000, even though individual values
may be less than Rs. 50,000/-.
However, if one carefully analyze sub-rule 7,
it gets attracted only when a consignor/consignee who was required to generate
the E-way bill having a value of consignment exceeding Rs. 50,000/- but has not
generated (fails to generate) the same. If this view is taken, the e-way bill
may not be required for consignment value less than Rs. 50,000/- even if the
total value of goods in the conveyance exceeds Rs. 50,000/-.
e.g. if there are 51 consignments of Rs.
1,000 each by different consignors in a truck, the value of all individual
consignments is less than Rs. 50,000/- then as per Sub Rule (1) – there is no
need to generate E-way bill. If sub-rule 7 is interpreted in such manner that
total value of all consignments to be considered, then transporter has to
generate the e-way bill for all consignments (of the very small value of Rs.
1,000 each) which may not be the intention of the legislator. It is expected that suitable
clarification will be issued by the government to clarify the same to ensure
consistent practice across the country.
Q.4 How to
generate the e-way bill, if the goods of one invoice are being moved in
multiple vehicles simultaneously?
Ans: Where
goods pertaining to one invoice are transported in multiple vehicles. For
example, Goods transported in semi-knocked down or completely knocked down
condition, the e-way bill shall be generated for each of such vehicles based on
the delivery challans issued for that portion of the consignment and:
a) the supplier shall issue the complete
invoice before dispatch of the first consignment;
b) the supplier shall issue a delivery
challan for each of the subsequent consignments, giving reference to the
invoice;
c) each consignment shall be accompanied by
copies of the corresponding delivery challan along with a duly certified copy
of the invoice; and
d) the original copy of the invoice shall be
sent along with the last consignment.
Above methodology could be applicable in case
of imports also where goods imported in the large container is transported
through multiple trucks from the port to the factory.
Q.5 Whether
E-way bills are required to be generated for movement of goods billed as
services such as works contract, the composite supply of service, job-work
charges etc.
Ans: Yes,
an e-way bill is required to be generated in relation to supply and even for
the purpose other than supply, therefore wherever there is any movement of
goods of the consignment value exceeding Rs.50,000/- even as a part of
services, the e-way bill would be required to be generated. In case, invoicing
is later done as services, then the movement of such goods can take place under
the cover of the delivery challan.
Q.6 How to
determine the consignment value and Rs.50,000/- benchmark in case of goods
removed other than that of supply i.e. sample issues, removal for trial,
warranty removals, intra-state stock transfers etc.?
Ans: The
term “Consignment Value” is neither defined under this law nor in e-way bill
rules. However, where goods are transported for the purpose other than supply,
where the invoice cannot be issued, the e-way bill can be raised against any
other document like delivery challan, bill of supply etc. The value of such
goods may have to be determined as per valuation provisions under GST.
Q.7 Is
e-way bills system applicable even for movement of goods as a courier?
Ans: Yes,
for the purpose of movement of goods, courier agencies may be regarded as the
transporter of the goods. Therefore, an e-way bill would be applicable even for
movement of goods as courier provided consignment value exceeds Rs. 50,000/-.
There could be different business practices followed in case of courier
industries which needs to be suitably considered for generating an e-way bill.
Q.8 In case
of multimodal transport, where for first mile it is required to generate an
e-way bill for road, second, mile by train and last mile by road. These
transporters could be same service providers or different service providers.
How to generate an e-way bill in this situation?
Ans: Where
the e-way bill is generated and goods are to be transported from one conveyance
to the other in course of transit, the transporter causing further movement of
goods shall be required to update its details in Part – B of the e-way bill
before the movement of such goods commences. Therefore, even in case of
multi-modal transport initially, e-way bill must be generated giving the details
of the vehicle carrying the goods by road. Once the goods are unloaded from
this vehicle and loaded in the train, part B of E-way bill needs to be updated.
Upon final transit of goods from rail to truck at last mile, part B must be
further updated with the details of the vehicle carrying the goods for final
delivery.
Q.9 How
shall one calculate the distance and validity of goods in case of supply
through multi-modal transport?
Ans: The
distance and the validity of e-Way Bill shall remain the same even if the goods
are supplied through a multi-modal transport. In order to calculate the
validity of the e-way bill, the distance to be covered by all the modes
combined together must be taken into consideration. The validity provided in
the rules is as under:
|
Distance
|
Validity
|
|
For a distance up to 100km
|
One day
|
|
For every 100km or part thereof thereafter
|
One additional day
|
Q.10 Who is
cast with the ultimate responsibility of generating e-way bills? Consignor,
consignee or the transporter?
Ans: The responsibility
is cast on the registered person who
causes the movement of goods. Hence, primary liability to raise
E-way bill is on consignor. However, if consignor fails to generate the e-way
bill, it may be generated by transporter also.
In case of supply of goods by an unregistered
person to registered person, the liability to generate e–way bill is on the
recipient.
Q.11 How to
generate the e-way bill in case goods are to be moved to a weighbridge situated
outside the factory and invoice cannot be issued unless goods are weighed?
Ans: E-way
bill is required to be generated for any movement of goods. In this situation,
a factory may send the goods to weighbridge by raising delivery challan on self
and the e-way bill needs to be generated for such movement. Once the movement
is terminated and goods are received back in the factory, then invoice can be
raised and another e-way bill needs to be generated for movement of goods for
sale to the customer. Considering practical difficulties, the government should
consider giving relaxation in such cases.
Q.12
Whether an e-way bill is required to be generated for movement of goods from
one unit of the company to another unit through own vehicle located within 10
km?
Ans: Yes,
e-way bill is required to be generated even in case of movement of goods within
10 km. The relaxation updating part B (vehicle details) is given only in cases
of movement of goods from the place of business of consignor to the business of
transporter for further movement of such goods, therefore, in all other cases,
e-way bill needs to be generated even if the distance to be covered is less
than 10 km.
Q.13 What
is meaning of the term consignment value to determine the threshold of
Rs.50,000/- and whether the same needs to be computed with taxes or without
taxes?
Ans: The
term “consignment value” is neither defined in the GST act nor in the e-way
bill rules provided therein. However, since it is specifically provided in the
FAQ issued by department that one invoice shall be considered as one consignment,
therefore taking this analogy one can state that the value provided in one
invoice shall be considered as the consignment value. Further, this value must
be computed inclusive of taxes in order to determine the threshold of
Rs.50,000/- for generation of the e-way bill.
Q.14
Whether E-way bill is required to be generated for movement of exempted goods
also?
Ans: There
is no provision in the E-way bill rule which provides that it is not required
to be generated in case of goods exempted from levy of GST. Hence, it has to be
generated in movement of all goods. However, Annexure to Rule 138 covers 154
items. If the goods covered under consignment fall within the list of these 154
items, there is no need to generate e-way bills.
Q.15 What
if the same invoice contains both categories of goods i.e. ones exempted for
the purpose of e-way bills and taxable, then whether e-way bill needs to be
generated?
Ans: In
relation to this query, we may refer to the Rule 138 of CGST Act which provides
that:
Every registered person who causes movement
of goods of consignment value exceeding fifty thousand rupees shall before
commencement of movement of goods raise an e-way bill.
Further, it is provided that a person is not
required to generate an e-way bill if such movement is in regards to the goods
specified in the Annexure to this Rule.
In view of the above, if the invoice covers
the consignment which is not covered under list of 154 items, E-way has to be
generated.
Q.16 How
e-way bill needs to be generated in case of supply of goods by an unregistered
person to a registered person?
Ans: Where
the supply of goods is made by an unregistered person to a registered person,
the e-way bill shall be generated by the recipient of such goods, as for the
purpose of supply he can be said to be the person causing the movement of
goods. Therefore, recipient, in this case, would generate e-way bill by
furnishing details in Part-A of FORM GST EWB – 01.
Q.17 Can
information submit for e-way bill be directly pushed for filing GST Returns?
Ans: The
information furnished in the e-way bill will be available to the registered
supplier on the common portal who may utilize the same for furnishing details
in GSTR-1. The purpose is to facilitate the suppliers so that once information
is furnished in the E-Way bill format, this is available to him for use in
filing GSTR-1.
Q.18 What
has to be done to the e-way bill, if the vehicle breaks down?
Ans: If
the vehicle breaks down while in transit when the goods are being carried with
e-way bill, then the transporter can cause to repair the vehicle and continue
the journey. Where the goods are shifted to different vehicle, then the details
of new vehicle must be updated in Part B and of e-way bill and continue the
journey with new vehicle.
Q.19 How many
times can Part-B or Vehicle number be updated for an e-way bill?
Ans: The
user can update Part-B (Vehicle details) for each change in the vehicle used in
the course of movement of consignment up to the destination point. However, the
updating should be done within overall validity period of E-way bill.
Q.20 What
has to be done, if the vehicle number has to be changed for the consolidated
e-way bill?
Ans: There
is an option available under the ‘Consolidated EWB’ menu as ‘regenerate CEWB’.
This option allows changing the vehicle number to existing Consolidated EWB,
without changing the EWBs and generates the new CEWB, which has to be carried
with new vehicle. Old will become invalid for use.
Q.21 Can
the ‘consolidated e-way bill’ (CEWB) have the goods / e-way bills which are
going to be delivered before reaching the defined destination defined for CEWB?
Ans: Yes,
the consolidated e-way bill can have the goods or e-way bills which will be
delivered on the way of the consolidated e-way bill destination. That is, if
the CEWB is generated with 10 EWBs to move to destination X, then on the way
the transporter can deliver 3 consignments concerned to 3 EWBs out of these 10
and move with remaining 7 to the destination X.
Q.22 For
the purpose of calculation of distance and validity, does it needs to be
checked from the date and time of generation of individual e-way bill or
whether the same needs to be calculated from the time of generation of
consolidated e-way bill?
Ans: Consolidated
e-way bill is like a trip sheet and it contains details of different e-way bill
which are moving towards one direction, and these e-way bills will have
different validity periods. Hence, consolidated e-way bill is not having any
independent validity period. However, individual e-way bills in the
consolidated e-way bill should reach the destination as per its validity
period.
It is also worth noting that the date of
invoice/delivery challan is not relevant for determining the beginning time of
E-way bill.
Q.23 How
does transporter come to know that particular e-way bill is assigned to him?
Ans: 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 taxpayer can contact and inform the
transporter that the particular EWB is assigned to him.
Q.24 Can
Part-B entry be assigned to another transporter by authorized transporter?
Ans: Part-B
can be entered by the transporter assigned in the EWB or generator himself. But
the assigned transporter cannot re-assign to some other transporter to update
Part-B on the EWB system. Hence, where goods are shifted in the course of
movement from one vehicle to another vehicle, part B may be updated by the
first transporter only not by subsequent transporters. This could create
practical difficulties when multiple vehicles are used in the course of
completion of movement.
Q.25 It may
be possible that the authorized transporter is getting the goods transported
through another transporter who has given the vehicle on hire basis. Can Part-B
be updated by such other transporter who is merely plying the vehicle on hire
basis?
Ans: No,
Part-B can be entered only by the transporter assigned to the e-way bills or
generator himself. But the authorized transporter cannot re-assign the right to
update the e-way bill to some other transporter to update Part-B. Therefore, in
practical circumstances, it is the transporter who issues the consignment note
would be the one who shall be issuing the e-way bill.
Q.26 In
case any information is wrongly submitted in e-way bill. Can the e-way bill be
modified or edited?
Ans: The
e-way bill once generated cannot be edited or modified. Only Part-B can be
updated to it. Further, even if Part A is wrongly entered and submitted, even
then the same cannot be later edited. In such a situation, e-way bill generated
with wrong information has to be cancelled and generated afresh again. The
cancellation is required to be done within twenty-four hours from the time of
generation.
Q.27 Can
the e-way bill be deleted?
Ans: The
e-way bill once generated cannot be deleted. However, it can be cancelled by
the generator within 24 hours of generation. If it has been verified by any
proper officer within 24 hours, then it cannot be cancelled. Further, e-way
bill can be cancelled if either goods are not transported or are not
transported as per the details furnished in the e-way bill.
A recipient has right to cancel the e-way
bill within 72 hours of its generation.
Q.28 Form
for filling Part A asks for transporter document number i.e. Railway receipt no
or bill of lading etc. However, how one can enter these details before movement
of goods as the same is available only after submitting goods to the concerned
authority?
Ans: E-way
bill has to be updated with transport document details within one hour of
submission and collection of transport document from rail/air/ship authority.
Ideally, Part-B has to be updated before movement of goods from the place to
submit. Although, this aspect is not provided in the law but the mechanism is
provided in the FAQ issued by department dated 06.12.2017.
Q.29
Whether e-way bill needs to be generated for sales returns, rejection etc.?
Ans: Yes,
e-way bill needs to be generated for any movement of goods. Therefore, even in
case of sales returns, the e-way bill needs to be generated and in this
situation, e-way bill needs to be generated by that person who is causing
movement of such sales return or the transporter who is actually moving the
goods.
Q.30 What
should be done by the transporter if consignee refuses to take goods or rejects
the goods for quality reason?
Ans: There
is possibility that consignee or recipient may decline to take the delivery of
consignment due to various reasons. Under such circumstance, the transporter
can get one more e-way bill generated with the help of supplier or recipient by
indicating supply as ‘Sales Return’ and with relevant document details, goods
can be returned to supplier as per his agreement with him.
Q.31 What
has to be done, if validity of the e-way bill expires?
Ans: The
goods are required to be delivered within validity period of E-way bill. If
validity of the e-way bill expires, the goods are not supposed to be moved.
However, under circumstance of ‘exceptional
nature’, the transporter may generate another e-way bill after
updating details in Part B. Also, the Commissioner can extend the validity
period of e-way bill for certain categories of goods as notified in the
notification issued in this regard.
Q.32 How to
enter invoice and who shall have to enter the details of e-way bills and how
distance must be computed in case of “Bill to” and “Ship to” transaction?
Ans: If
the addresses involved in ‘Bill to’ and ‘Ship to’ in an invoice/bill belongs to
one legal name/taxpayer as per GSTIN within the state, then one e-way bill has
to be generated. That is if the ‘Bill to’ is principal place of business and
‘Ship to’ is additional place of business of the GSTIN or vice versa in an
invoice/bill, then one e-way bill is sufficient for the movement of goods.
If the addresses involved in ‘Bill to’ and
‘Ship to’ in an invoice/bill belongs to different legal names/taxpayers, then
two e-way bills have to be generated. One e-way bill for the first invoice,
second e-way bill is from ‘Bill to’ party to ‘Ship to’ party based on the invoice/bill
of the ‘Bill to’ party. This is required to complete the cycle of transactions
and taxes will change for inter-state transactions.
For example, A has issued invoice to B as
‘Bill to’ with C as ‘Ship to’. Legally, both B and C are different taxpayers.
Now, A will generate one e-way bill and B will issue invoice and generate one
more e-way bill. As goods are moving from A to C directly, the transporter will
produce both the invoices and e-way bills to show the shortcut movement of
goods.
This system would have a lot of practical
challenges and implementation issues a lot of real-time coordination is sought
prior to the movement of goods.
Q.33 How to
handle the goods which move through multiple transhipment places?
Ans: Some
of the consignments move from one place to another place till they reach their
destinations. Under this circumstance, each time the consignment moves from one
place to another, the transporter needs to enter the vehicle details using
‘Update Vehicle Number’ option, when he starts moving the goods from that place
or the transporter can also generate ‘Consolidated EWB’ with the EWB of that
consignment with other EWBs and move to the next place. This has to be done
till the consignment reaches destination. But it should be within the validity
period of EWB.
Q.34 What
happens if the other party wrongly rejects the EWB after the goods have
commenced movement. What is the recourse available to the supplier?
Ans: Where
the other party wrongly rejects the e-way bill while the goods are in transit
then such e-way bill will stand invalid. Presently, no mechanism is provided in
the rules to deal with this situation. However, one of the options available to
the supplier is to stop the vehicle once the e-way bill becomes invalid and
then generate another e-way bill either himself or through transporter. Based
on this new E-way bill, goods may be moved further. This issue if not addressed
can cause unnecessary hardship even in genuine cases. Suitable clarification
may be expected for the same.
Q.35 Whether
e-way bill is required to be generated in case of goods imported on port of
another State and customs cleared from there taken to own warehouse in home
State?
Ans: Yes,
In this case, the e-way bill will be generated by the recipient who is causing the
movement of goods or by the transporter by furnishing the details in FORM GST
EWB-01. For the purpose of furnishing the details of recipient, the same be
selected as “Inward-Import”
along with “Bill of
entry” from an “Unregistered
Person” as the supplier is located other country. “Foreign
Country” should be selected in the drop-down menu of the State.
Q.36
Whether e-way bill is required to be generated to remove goods which are
outside the scope of GST i.e. petrol, diesel, alcoholic liquor etc.?
Ans: Sub-rule
(14) of Rule 138 of CGST Rules, 2017 provides that in case the movement is in
relation to the goods specified under annexure, no e-way bill is required to be
generated. However, the items like petrol, diesel, alcoholic liquor etc. are
not included under the annexure. Therefore, there could be a view that e-way
may require being generated even though they are out of scope of GST.
However, there is another possible view that
when goods are not covered within purview of GST law, rule issued cannot require
carrying e-way bill for goods outside ambit of law as Rules cannot override the
Act. Suitable clarification is required to be issued by Government for the
same.
Q.37
Whether e-way bill would be required if transportation is done in one’s own
vehicle?
Ans: Yes,
e-way bill is required to be generated where the goods are transported by
consignor or consignee in his own vehicle. In such case, the person causing the
movement of goods may raise the e-way bill after furnishing the vehicle no. in
Part B of FORM GST EWB – 01 if the value is more than Rs.50,000/-. Under this
circumstance, the person can himself generate the e-way bill if registered in
the portal as taxpayer. If the person is un-registered or end consumer, then
need to get the e-way bill generated from the taxpayer or supplier based on the
bill or invoice issued by him. Alternatively, he himself can enrol and log in
as the citizen and generate the e-way bill.
Q.38 What
happens if e-way bill is generated but no movement took place and if the e-way
bill is not cancelled?
Ans: In
case e-way bill is generated but no movement of goods took place, ideally in
this scenario the e-way bill generated has to be cancelled. However, if the
same is not cancelled within 24 hours, then the system would not allow the
cancellation. In such a situation, one can request recipient to reject the
e-way bill at his end in the common portal within 72 hours of its generation.
However, if the time period for rejection of 72 hours also lapses then no
mechanism is provided in the rules. Therefore, it is very important that all
e-way bills that are not supported by proper movement of goods or are invalid
or wrongly generated must be immediately cancelled.
Q.39 Many
times goods are transported through a goods transport operators who will not be
registered under GST, does not issue any consignment note and also do not issue
any transport document or LR?
Ans: In
respect of transport of goods by road, Transport Document is not mandatory
field for the purpose of generation of E-Way Bill. A person may furnish other
mandatory details like “Mode of transport”, “Transport ID” and “Vehicle No.”
and can generate the e-Way Bill. Therefore, in case of transportation of goods
through goods transport operator the person causing the movement of goods
himself has to update Part A and also provide vehicle no. in part B and
accordingly e-way bill needs to be generated. Also, if such operator takes
registration and obtains TRAN ID, then e-way bill can be raised same as in case
movement done through any other registered transporters.
Q.40 Is
separate registration required for transporters and get transporter ID even
though they are registered under GST and have a valid GSTIN. In other words, do
all transporters need to get TRAN ID?
Ans: No,
if a transporter is registered under GST and having a valid GSTIN then such
transporter need not again obtain TRAN ID and instead his 15 digits GSTIN can
itself be used as TRAN ID. However, an unregistered transporter needs to
possess a valid TRAN ID in all cases. Unless the 15 digits transporter id is
not entered, the transporter will not be assigned to the said e-way bill.
Q.41 How
does the taxpayer become transporter in the e-way bill system?
Ans: Generally,
registered GSTIN holder will be recorded as supplier or recipient and he will
be allowed to work as supplier or recipient. If registered GSTIN holder is
transporter, then he will be generating EWB on behalf of supplier or recipient.
He needs to enter both supplier and recipient details, which is not allowed as
a supplier or recipient.
To change his position from supplier or
recipient to transporter, the taxpayer has to select the option ‘Register as
Transporter’ under registration and update his profile. Once it is done with
logout and re-login, the system changes taxpayer as transporter and allows him
to enter both supplier and recipient as per invoice.
Q.42 How
is the transporter identified or assigned the e-way bill by the taxpayer for
transportation?
Ans: While
generating e-way bill the taxpayer has a provision to enter the transporter id
in the transportation details section. If he enters 15 digits transporter id
provided by his transporter, the e-way bill will be assigned to that
transporter. Subsequently, the transporter can log in and update the further
transportation details to it.
Q.43 How
does the taxpayer update his latest business name, address, mobile number or
e-mail id in the e-way bill system?
Ans: EWB
System (http://ewabill.nic.in) is dependent on GST Common portal
(www.gst.gov.in) for taxpayer’s registration details like legal name/trade
name, business addresses, mobile number and e-mail id. EWB System will not
allow taxpayer to update these details directly. If taxpayer changes these
details at GST Common portal, it will be updated in EWB system within a day.
Otherwise, the taxpayer can update the same by selecting the option ‘Update My
GSTIN’ and the details will be fetched from the GST common portal
(www.gst.gov.in).
Q.44 What
has to be entered in GSTIN column, if consignor or consignee is not having
GSTIN?
Ans: If
the consigner or consignee is unregistered taxpayer and not having GSTIN, then
user has to enter ‘URP’ [Unregistered Person] in corresponding GSTIN column.
Q.45 What
happens if the goods are detained unnecessarily without any proper reason?
Ans: If
the goods or the vehicle of the taxpayer or transporter has been detained by
the tax officers without proper reason for more than 30 minutes, then the
transporter can generate “Report of Detention” in form GST EWB-04 giving
details of office in-charge.
Q.46 If the
goods are moving without e-way bill or partially declared, what are
consequences if these are traced on the way to transportation?
Ans: The
proper officer, as authorized by commissioner or any other person as empowered
by him, has the power to make physical verification of conveyance and the e-way
bill or e-way bill no. in case of all Inter or Intra-State movement of goods.
Further, in case any goods are moving without e-way bill or where the details
are partially declared, the proper officer has proper authority to detain or
seize such conveyance or goods, and such shall be released after the payment of
applicable tax or penalty as provided under section 129 of
CGST Act, 2017.
Q.47
Whether Job worker will be liable to issue E-way bill along with goods sent
after job work. Whereas job worker is sending goods along with his tax invoice
of Jobwork charges only both in case of Inter-state and Intra-state.
Ans: Yes,
Job worker will be liable to issue E-way Bill with respect to the goods sent
after completion of his job work. Such goods have to be delivered on the basis
of Delivery challan. These cannot be moved merely on the basis of job work
invoice as such invoice covered only job work charges not the value of goods.
Q.48 If
Jobworker is liable to issue E-way bill what value needs to be entered in
Part-A, i.e. whether Job charges only or value of goods returned.
Ans: Job
worker is required to raise an e-Way Bill on the basis of delivery challan and
thus the value to be entered in Part-A shall be the value of goods returned and
not the job work charges. However, he may send the invoice of job charges along
with delivery challan and e-Way Bill. In our view, the value to be included in
the E-way bill should be inclusive of the job work charges.
Q.49 If
material movement having value more than Rs.50K has been done through public
transport then whether E-way bill is required or not, if yes what details of
vehicle to be updated in E-way bill.
Ans: When
goods are transported by the consignor or consignee in conveyance of their own
or a hired one (not by a transporter agent), such consignor or consignee shall
be liable to furnish the details in Part B of FORM GST EWB – 01. Therefore,
even if goods have been transported through a public transport, e-Way Bill is
required to be issued.
Q.50 What
treatment will be done for goods where transportation commenced prior to date
of implementation of E-way bill but delivery completed to buyer after
01.02.2018.
Ans: E-way
bill for the consignment value exceeding Rs. 50,000/- has to be generated
before commencement of such movement. Hence, where movement of goods commenced
before 1.2.2018, there may not be requirement of generation of E-way bill and
one may continue the movement of goods without E-way bill. However, government
has enabled the E-way portal on voluntary basis w.e.f. 15.1.2018. Hence, it is
suggested to generate E-way bill voluntarily in such cases to avoid any
problems in the course of transportation of goods.
