Sec. 68 of the CGST Act Specify that the Govt. may require the person in-charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified, to carry with him such documents and such devices as may be prescribed.
It further says that the details of documents required to be carried under sub-section (1) shall be validated in such manner as may be prescribed. And that where any conveyance referred to in sub-section (1) is intercepted by the proper officer at any place, the in-charge of the conveyance may be required to produce the documents as prescribed under the law and the devices for verification, and also allow inspection of the conveyance.
In view of the above provisions of law, E-Way Bill Rules has been drafted and placed in public domain. As per the draft e-Way Bill Rules.
(1) An E-way bill is required to be generated before the movement of Goods. It is mandatory in cases where the value of consignment is exceeding Fifty Thousand Rupees. Although the registered person or transporter may generate an e-way bill even for the transactions less than Fifty thousand rupees, at their option. A set of information is required to be furnished in FORM GST INS -1 online, on GST common portal by the consignor or consignee for generating the e-way bill.
(2) In case, the consigner is either non-registered person or is not arranging transportation of goods, the consignee may upload the invoice and fill up the information as required under Form GST INS - 1 Part A and generate e-Way Bill.
(3) Even in case consigner and consignee both are not able to process information for generating e-Way bill at GST Portal, the transporter! freight forwarded etc. may provide information in Part B of the GST INS-i and generate the e-Way bill.
(4) In case of the movement of Goods by unregistered persons, either the supplier or the recipient may get registered himself temporarily and feed the Part A of the e-way bill form or Transporter who is already registered at GST common portal and VAHAN database, may feed Part B of GST INS - 1 and generate required e-Way Bill.
(5) Once the required details are filled an E-way bill will be generated and an E-way bill number (EBN) will be made available to the supplier, recipient and the Transporter.
(6) Where the multiple consignments are intended to be transported in a single vehicle then transporter is required to provide the details of the all consignment, invoice-wise and e-way bills in that case will be generated in separate form namely GST INS — 2.
(7) When the goods are not transported as per the details given in an E-way bill it can be cancelled subject to some conditions. Every E-way bill shall be valid for a period prescribed at the time of its generation based on the distance and rout matrix.
(8) A person in charge of a conveyance is required to carry some documents. These documents are required to be validated in the prescribed manner. E-way bill rules provide for the documents and devices required to be carried by a transporter. The E-way bill, invoice reference number and RFID device wherever is required by the government shall be carried by the transporter. P0 may intercept any conveyance and ask for the documents and devices required to be carried by the transporter.
(9) An E-way bill shall be valid for the period given in Table below
Sr. No. |
Distance |
Validity Period |
1 |
Less than 100 km |
One day |
2 |
100 km or more but less than 300 Km |
Three days |
3 |
300 Km or more but less than 500 Km |
Five days |
4 |
500 Km or more but less than 1000 Km |
Ten days |
5 |
1000 Km or more |
Fifteen days |
(10) A summary report of every inspection of a vehicle shall be recorded online by the Proper officer. Where the physical verification of a conveyance is done at one place, No further physical verification shall be carried out unless specific information regarding evasion of tax made subsequently.
(11) Where a vehicle is intercepted for more than thirty minutes the transporter may upload the said information in the prescribed electronic form GST INS - 4. |
