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E-WayBillunderGST
CAYashwantJ.KasarB.Com,FCA,DISA,CISA,PMP,FAIA
(UpdatedwithchangesasperNotificationNo.3/2018CentralTaxdated23rd January,2018)
Section68ofCGSTAct,2017Inspectionofgoodsinmovement.
68. (1)TheGovernmentmayrequirethepersoninchargeofaconveyance carryinganyconsignmentofgoodsofvalueexceedingsuchamountasmaybespecifiedtocarrywithhimsuchdocumentsandsuchdevicesasmaybeprescribed.
(2)Thedetailsofdocumentsrequiredtobecarriedundersub-section(1)shallbevalidatedinsuchmannerasmaybeprescribed.
(3)Whereanyconveyancereferredtoinsub-section(1)isinterceptedbytheproperofficeratanyplace,hemayrequirethepersoninchargeofthesaidconveyancetoproducethedocumentsprescribedunderthesaidsub-sectionanddevicesforverification,andthesaidpersonshallbeliabletoproducethedocumentsanddevicesandalsoallowtheinspectionofgoods.
CAYASHWANT J.KASAR 2
ElectronicWayBill:ElectronicWayBill(E-WayBill)isbasicallyacompliancemechanism
Whereinbywayofadigitalinterface
Thepersoncausingthemovementofgoodsuploadstherelevantinformation
Priortothecommencementofmovementofgoodsand
Generatese-waybillontheGSTportal
E-waybillisadocumentrequiredtobecarriedbyapersoninchargeoftheconveyancecarryinganyconsignmentofgoodsofvalueexceedingRs 50,000.
ItisgeneratedfromtheGSTCommonPortalbytheregisteredpersonsortransporters
CAYASHWANT J.KASAR 3
TheNeedandBenefits:
ØComplianceofGSTLaw
ØTracking
ØToCheckTaxEvasion
ØUniformProvisionsacrossNation
ØReductioninTransportTime
ØValidacrossIndia
CAYASHWANT J.KASAR 4
ØBeneficialtoEconomy
ØIncreaseinGovernmentRevenue
ØBeneficialtologisticIndustry
ØTheabolitionofcheckposts
ØNatureFriendly
E-waybillcompulsoryfromFebruary01,2018:GSTcouncil24TH GSTCOUNCILMEETINGHELDON16-12-2017THROUGHVIDEOCONFERENCINGDECIDEDTHATINTER-STATEE-WAYBILLTOBEMADECOMPULSORYFROM1-2-2018
PIBPRESSRELEASE DATED16-12-2017
The24thMeetingoftheGSTCouncilheldtodaythroughvideoconferenceundertheChairmanshipoftheUnionMinisterofFinanceandCorporateAffairs,ShriArun Jaitley.Itdiscussedabouttheimplementationofe-wayBillsysteminthecountry.TillsuchtimeastheNationale-wayBillisready,theStateswereauthorizedtocontinuetheirownseparatee-wayBillsystems. However,itwasrepresentedbythetradeandtransportersthatthisiscausingunduehardshipintheInter-Statemovementofgoodsandtherefore,bringinginanearlyallIndiasystemofe-wayBillhasbecomeanecessity.TheGSTCounciltodayreviewedtheprogressofreadinessofhardwareandsoftwarerequiredfortheintroductionofnationwidee-wayBillSystem.
CAYASHWANT J.KASAR 5
CAYASHWANT J.KASAR 6
AfterdiscussionswithalltheStates,thefollowingdecisionsweretaken:-
i. Thenationwidee-wayBillsystemwillbereadytoberolledoutonatrialbasislatestby16thJanuary,2018.Tradeandtransporterscanstartusingthissystemonavoluntarybasisfrom16thJanuary,2018.
ii. TheRulesforimplementationofnationwidee-wayBillsystemforInter-Statemovementofgoodsonacompulsorybasiswillbenotifiedwitheffectfrom1stFebruary,2018.ThiswillbringuniformityacrosstheStatesforseamlessinter-Statemovementofgoods.
iii. WhiletheSystemforbothinter-Stateandintra-Statee-wayBillgenerationwillbereadyby16thJanuary,2018,theStatesmaychoosetheirowntimingsforimplementationofe-wayBillforintra-Statemovementofgoodsonanydatebefore1stJune,2018.TherearecertainStateswhicharealreadyhavingsystemofe-wayBillforintra-Stateaswellasinter-StatemovementandsomeofthoseStatescanbeearlyadoptersofnationale-wayBillsystemforintra-Statemovementalso.Butinanycase,theUniformSystemofe-wayBillforinter-Stateaswellasintra-Statemovementwillbeimplementedacrossthecountryby1stJune,2018.
EWBrelatedNotifications:FollowingCentralNotificationsareissuedforEWBasofnow
ØNotificationNo10/2017dated28.06.17- JustRule138insertedwithoutprescribingvariousregulation
ØNotificationNo27/2017dated30.08.17- DetailedRulesprescribed
ØNotificationNo34/2017dated15.09.17- ProvisoforJobWorkandHandicraftinserted
ØNotificationNo74/2017dated29.12.17- Effectivedateof01.02.18notifiedforapplicabilityofEWBRules.
ØNotificationNo03/2018dated23.01.18- EWBRulesreplaced
CAYASHWANT J.KASAR 7
CAYASHWANT J.KASAR 8
OneNation– OneE-WayBillForMovementofGoodsthroughouttheCountry
www.ewaybillgst.gov.in
Information tobefurnishedpriortocommencementofmovementofgoodsandgeneration ofe-waybillTheconsignorisrequiredtofurnishspecifieddetailsbeforemovementofgoodscommences,ifvalueexceedsRs 50,000electronicallyinPartAofformGSTEWB-01.Iftheconsignorisunregistered,theconsignee isrequiredtofurnishtheinformation.
Everyregisteredpersonwhocausesmovementofgoodsofconsignmentvalueexceedingfiftythousandrupees—
(i)inrelationtoasupply;or
(ii)forreasonsotherthansupply;or
(iii)duetoinwardsupplyfromanunregisteredperson,
shall,beforecommencementofsuchmovement,furnishinformationrelatingtothesaidgoodsasspecified inPartAofFORMGSTEWB-01,electronically,onthecommonportalalongwithsuchotherinformationasmayberequiredatthecommonportalandauniquenumberwillbegeneratedonthesaidportal[rule138(1)ofCGSTRules].
CAYASHWANT J.KASAR 9
E-waybillevenifvalueofconsignment isbelowRs 50,000Infollowingcases,e-waybillshouldbegenerated irrespectiveofvalueofconsignmenti.e.evenifvalueofconsignmentisbelowRs 50,000–
(a)Sendingmaterialinter-Stateforjobwork
(b)handicraftgoodstransportedinter-StateunderexemptionifturnoverofpersonbelowRs.20/10lakhsandenjoyingexemptionunderNotificationNo.32/2017-CT,dated15-9-2017- firstandsecondprovisotorule138(1)ofCGSTRulesinsertedw.e.f.15-9-2017.
Itisreallytoomuchforsuchsmallpersonssellinghandicraftsinter-State,toknow,understandandfollowtheseprocedures.
CAYASHWANT J.KASAR 10
ConsignmentValueExplanationtoRule138(1):
Forthepurposesofthisrule,theconsignmentvalueofgoodsshallbethevalue,determinedinaccordancewiththeprovisionsofsection15,declaredinaninvoice,abillofsupplyoradeliverychallan,asthecasemaybe,issuedinrespectofthesaidconsignmentandalsoincludesthecentraltax,StateorUnionterritorytax,integratedtaxandcesscharged,ifany,inthedocument.
CAYASHWANT J.KASAR 11
Movementdeemedtobecausedbyconsignee ifgoodssupplierisunregisteredpersonIfthegoodsaresuppliedbyanunregisteredsuppliertoarecipientwhoisregistered,themovementshallbesaidtobecausedbysuchrecipientiftherecipientisknownatthetimeofcommencementofthemovementofgoods[Explanation 1torule138(3)ofCGSTRules]
CAYASHWANT J.KASAR 12
Wherethegoodsaretransportedbytheregisteredpersonasaconsignorortherecipientofsupplyastheconsignee,whetherinhisownconveyanceorahiredoneorbyrailwaysorbyairorbyvessel,thesaidpersonortherecipientmaygeneratethee-waybillinFORMGSTEWB-01electronicallyonthecommonportalafterfurnishinginformationinPartBofFORMGSTEWB-01:
Providedthatwherethegoodsaretransportedbyrailwaysorbyairorvessel,thee- waybillshallbegeneratedbytheregisteredperson,beingthesupplierortherecipient,whoshallfurnish,onthecommonportal,the-
(a)informationinPartBofFORMGSTEWB-01;and
(b)theserialnumberanddateoftheRailwayReceiptortheAirConsignmentNoteorBillofLading,asthecasemaybe.
CAYASHWANT J.KASAR 13
Generationofe-waybilliftransport inownvehicleorhiredvehicleorbyrail,vesselorair
Generationofe-waybillbytransporter iftransport isbyroadIfthee-waybill isnotgeneratedunderrule138(2)andthegoodsarehandedovertoatransporterfortransportationbyroad,theregisteredpersonshallfurnishtheinformationrelatingtothetransporterinPartBofformGSTEWB-01onthecommonportal.
Thee-waybillshallbegeneratedbythetransporteronthecommonportalonthebasisoftheinformationfurnishedbytheregisteredpersoninPartAofformGSTEWB-01[rule138(3)ofCGSTRules]
Generationofe-waybillbytransporterifnotgeneratedbyconsignor - IftheconsignorortheconsigneehasnotgeneratedformGSTEWB-01inaccordancewiththeprovisionsofrule138(1)andthevalueofgoodscarriedintheconveyanceismorethanfiftythousandrupees,thetransportershallgenerateformGSTEWB-01onthebasisofinvoiceorbillofsupplyordeliverychallan,asthecasemaybe,andmayalsogenerateaconsolidatede-waybill inFORMGSTEWB-02onthecommonportalpriortothemovementofgoods[rule138(7)ofCGSTRules]
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Optiontogeneratee-waybillevenifvaluelessthanRs 50,000 - Theregisteredpersonorthetransportermay,athisoption,generateandcarrythee-waybillevenifthevalueoftheconsignmentislessthanfiftythousandrupees[firstprovisotorule138(3)ofCGSTRules]
Unregisteredpersoncanalsogeneratee-waybill - Ifthemovementiscausedbyanunregisteredpersoneitherinhisownconveyanceorahiredoneorthroughatransporter,heorthetransportermay,attheiroption,generatethee-waybillinformGSTEWB-01onthecommonportalinthemannerspecifiedinthisrule[secondprovisotorule138(3)ofCGSTRules].
E-wayBillgeneratedisvalidalloverIndia - Thee-waybillgeneratedunderthisruleorunderrule138oftheGoodsandServicesTaxRulesofanyStateshallbevalidineveryStateandUnionterritory[rule138(13)ofCGSTRules]
Relaxation ifgoodstransported fromplaceofconsignortotransporter anddistancelessthan10KmIfthegoodsaretransportedforadistanceoflessthantenkilometreswithintheStateorUnionterritory fromtheplaceofbusinessoftheconsignortotheplaceofbusinessofthetransporterforfurthertransportation,thesupplierorthetransportermaynotfurnishthedetailsofconveyanceinPartB offormGSTEWB-01[thirdprovisotorule138(3)ofCGSTRules]
TenKilometers relaxationnotsufficientinmanycases - TenKilometersrelaxationisreallynotsufficientinmanycases.Inmanycases,therailwayyardorportorairportorgodown oftransportermaybemuchbeyond10Kms.Inbigcities,muchmoreallowanceisrequired.
CAYASHWANT J.KASAR 16
CAYASHWANT J.KASAR 17
Generationandcancellationofe-wayBillthroughSMS
Thefacilityofgenerationandcancellationofe-waybillmayalsobemadeavailablethroughSMS- Explanation torule138(14)ofCGSTRules.
Generationofe-waybillnumber(EBN)byGSTN
Upongenerationofthee-waybillonthecommonportal,auniquee-waybillnumber(EBN)willbegeneratedbyGSTN.Thisnumbershallbemadeavailabletothesupplier,therecipientandthetransporteronthecommonportal[rule138(4)ofCGSTRules].
EBNnumberis12digitnumericuniquenumber.
AUTHENTICITYOFEBN/EWAYBILL- Anypersoncanverifytheauthenticityorthecorrectnessofe-waybillbyenteringEWBNo,EWBDate,GeneratorIDandDocNointhesearchoptionofEWBPortal.
Procedurebytransporteraftergenerationofe-waybillTheproceduretobefollowedbytransporterisasfollows-
Transhipmentofgoodstoanotherconveyance- Anytransportertransferringgoodsfromoneconveyancetoanotherinthecourseoftransitshall,beforesuchtransferandfurthermovementofgoods,updatethedetails ofconveyanceinthee-waybillonthecommonportalinformGSTEWB-01[rule138(5)ofCGSTRules]
Detailsofconveyancenotrequiredforfinaldeliverytoconsignee - IfthegoodsaretransportedforadistanceoflessthantenkilometreswithintheStateorUnionterritoryfromtheplaceofbusiness ofthetransporterfinallytotheplaceofbusinessoftheconsignee,thedetailsofconveyancemaynotbeupdatedinthee-waybill[provisotorule138(5)ofCGSTRules]
TenKilometers relaxationisreallynotsufficient inmetropolitancities. Inbigcities,moreallowanceisrequired.
CAYASHWANT J.KASAR 18
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TransporterChanged- Theconsignorortherecipient,whohasfurnishedtheinformationinPart-AofFORMGSTEWB-01,orthetransporter,mayassignthee-waybillnumbertoanotherregisteredorenrolledtransporterforupdatingtheinformationinPart-BofFORMGSTEWB-01forfurthermovementofconsignment:
ProvidedthatoncethedetailsoftheconveyancehavebeenupdatedbythetransporterinPartBofFORMGSTEWB-01,theconsignororrecipient,asthecasemaybe,whohasfurnishedtheinformationinPart-AofFORMGSTEWB-01shallnotbeallowedtoassignthee-waybillnumbertoanothertransporter.– Rule138(5A)
Multipleconsignmentsinoneconveyance- Aftere-waybillhasbeengeneratedinaccordancewiththeprovisionsofrule138(1),wheremultipleconsignmentsareintendedtobetransportedinoneconveyance,thetransportermayindicatetheserialnumberofe-waybillsgeneratedinrespectofeachsuchconsignmentelectronicallyonthecommonportalandaconsolidatede-waybillinformGSTEWB-02maybegenerated byhimonthecommonportalpriortothemovementofgoods[rule138(6)ofCGSTRules]
UltimatelyTransporter tobeResponsible forEWBWheretheconsignorortheconsigneehasnotgeneratedFORMGSTEWB-01inaccordancewiththeprovisionsofsub-rule(1)andthevalueofgoodscarriedintheconveyanceismorethanfiftythousandrupees,thetransportershallgenerateFORMGSTEWB-01onthebasisofinvoiceorbillofsupplyordeliverychallan,asthecasemaybe,andmayalsogenerateaconsolidatede-waybillinFORMGSTEWB-02onthecommonportalpriortothemovementofgoods:
Providedthatwherethegoodstobetransportedaresuppliedthroughane-commerceoperator,theinformationinPartAofFORMGSTEWB-01maybefurnishedbysuche- commerceoperator.- [RULE138(7)]
CAYASHWANT J.KASAR 20
Suppliercanusetheinformationtofurnishdetails inGSTR-1returnTheinformationfurnishedinPartAofformGSTEWB-01shallbemadeavailabletotheregisteredsupplieronthecommonportalwhomayutilizethesameforfurnishingdetailsinformGSTR-1[rule138(8)ofCGSTRules]
Informationtounregisteredsupplier - IftheinformationhasbeenfurnishedbyanunregisteredsupplierinformGSTEWB-01,heshallbeinformedelectronically,ifthemobilenumberortheemailisavailable[provisotorule138(8)ofCGSTRules]
CAYASHWANT J.KASAR 21
Cancellationofe-waybillWhereane-waybillhasbeengeneratedunderthisrule,butgoodsareeithernottransportedorarenottransportedasperthedetailsfurnishedinthee-waybill,thee-waybillmaybecancelledelectronicallyonthecommonportalwithin24hoursofgenerationofthee- waybill:
Providedthatane-waybillcannotbecancelledifithasbeenverifiedintransit inaccordancewiththeprovisionsofrule138B:
Providedfurthertheuniquenumbergeneratedundersub-rule(1)shallbevalidfor72hoursforupdation ofPartBofFORMGSTEWB-01.
CAYASHWANT J.KASAR 22
Validityofe-waybillgeneratedAne-waybilloraconsolidatede-waybillgeneratedunderthisruleshallbevalidasfollows–(1)Upto 100Km- oneday[reallyonly24hours](2)Onedayforevery100Kmorpartafterfirst100Km[eachdayof24hours][rule138(10)ofCGSTRules]TheCommissionermay,bynotification,extendthevalidityperiodofe-waybillforcertaincategoriesofgoodsasmaybespecifiedtherein:Meaningof'relevantdate'forpurposesofrule138(1) - The"relevantdate"shallmeanthedateonwhichthee-waybillhasbeengeneratedandtheperiodofvalidityshallbecountedfromthetimeatwhichthee-waybillhasbeengeneratedandeachdayshallbecountedastwenty-fourhours- Explanation torule138(1)ofCGSTRules.Freshgenerationofe-waybillifvalidityexpired- Undercircumstancesofanexceptionalnature,ifthegoodscannotbetransportedwithinthevalidityperiodofthee-waybill,thetransportermaygenerateanothere-waybillafterupdatingthedetails inPartBofformGSTEWB-01[secondprovisotorule138(10)ofCGSTRules].
CAYASHWANT J.KASAR 23
IntimationofacceptanceofdetailsbyrecipientThedetailsofe-waybillgeneratedundersub-rule(1)shallbemadeavailabletothe-
(a)supplier,ifregistered,wheretheinformationinPartAofFORMGSTEWB-01hasbeenfurnishedbytherecipientorthetransporter;or
(b)recipient,ifregistered,wheretheinformationinPartAofFORMGSTEWB-01hasbeenfurnishedbythesupplierorthetransporter,
onthecommonportal,andthesupplierortherecipient,asthecasemaybe,shallcommunicatehisacceptanceorrejectionoftheconsignmentcoveredbythee-waybill.– Rule138(11)
Wherethepersontowhomtheinformationspecifiedinsub-rule(11)hasbeenmadeavailabledoesnotcommunicatehisacceptanceorrejectionwithinseventytwo(72)hoursofthedetailsbeingmadeavailabletohimonthecommonportal,itshallbedeemedthathehasacceptedthesaiddetails.– Rule138(12)
CAYASHWANT J.KASAR 24
Transportofgoodsforwhiche-waybillisnotrequired
(a) The goods being transported are specified in Annexure.
(b) The goods are being transported by a non-motorised conveyance
(c) The goods are being transported from the port, airport, air cargo, complexand land customs station to an inland container depot or a container freightstation for clearance by Customs, and
(d) In respect of movement of goods within such areas as are notified underrule 138(14)(d) of the GST Rules of the concerned State. Thus, each Statehas been delegated powers to grant exemptions from provisions relating toe-way bill.
CAYASHWANT J.KASAR 25
No e-way bill is required to be generated in following cases[rule 138(14) of CGST Rules].
CAYASHWANT J.KASAR 26
(e) wherethegoods, otherthande-oiledcake,being transportedarespecifiedintheScheduleappended tonotificationNo.2/2017- Centraltax(Rate)datedthe28thJune,2017published intheGazetteofIndia,Extraordinary,PartII,Section3,Sub- section(i), videnumberG.S.R674(E)datedthe28thJune,2017asamendedfromtimetotime;ie.EXEMPTEDGOODS
(f) where the goods being transported are alcoholic liquor for humanconsumption, petroleum crude, high speed diesel, motor spirit (commonlyknown as petrol), natural gas or aviation turbine fuel;
(g) where the goods being transported are treated as no supply underSchedule III of the Act.
Annexure torule138(14)FollowingitemsareincludedinAnnexuretorule138(14).Fortransportofthesegoods,e-waybillisnotrequired.ØLiquefiedpetroleumgas(LPG)forsupplytohouseholdandnondomesticexemptedcategory(NDEC)customersØKeroseneoilsoldunderPDSØPostalbaggagetransportedbyDepartmentofPostsØNaturalorculturedpearlsandpreciousorsemi-preciousstones;preciousmetalsandmetalscladwithpreciousmetal(Chapter71)ØJewellery,goldsmiths'andsilversmiths'waresandotherarticles(Chapter71)ØCurrencyØUsedpersonalandhouseholdeffectsØCoral,unworked(0508)andworkedcoral(9601).
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Somemoreexemptionsarerequired - Therelaxationsaregoodbutnotsufficient.Relaxationsarerequiredinfollowingcases–(a)transportinggoodsfromport,airportorrailwayyardtofactoryorgodown oftaxableperson(b)Sendingmaterialforjobworkorrepairswithinthecity(c)Sendingcranes,bulldozers,cementmixerstosite(d)Sendingconstructionmaterialtoandfromsite.
Documentsanddevicestobecarriedbyaperson-in-chargeofaconveyanceTheperson-in-chargeofaconveyanceshallcarry—
(a)theinvoiceorbillofsupplyordeliverychallan,asthecasemaybe;and
(b)acopyofthee-waybillorthee-waybillnumber,eitherphysicallyormappedtoaRadioFrequencyIdentificationDeviceembeddedontotheconveyanceinsuchmannerasmaybenotifiedbytheCommissioner[rule138A(1)ofCGSTRules]
CAYASHWANT J.KASAR 29
InvoiceReferenceNumber(IRN)canbeobtainedbysupplierelectronicallyAregisteredperson(supplier)mayobtainanInvoiceReferenceNumber(IRN)fromthecommonportalbyuploadingontheportal,ataxinvoiceissuedbyhiminformGSTINV-1andproducethesameforverificationbytheproperofficerinlieuofthetaxinvoiceandsuchnumbershallbevalidforaperiodofthirtydaysfromthedateofuploading[rule138A(2)ofCGSTRules].
IfsuchIRNisobtained,itisnotnecessaryfortransportertocarryphysicalcopyoftaxinvoice,unlessspecificallyordered.
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Commissionercanrequirethatphysicalcopyoftaxinvoiceofdeliverychallanshouldbecarried - Evenifrule138A(1)(b)ofCGSTRulesenabledispensingwithcarryingphysicalcopyoftaxinvoice,theCommissionermay,bynotification,requiretheperson-in-chargeoftheconveyancetocarrythefollowingdocumentsinsteadofthee-waybill-
(a)taxinvoiceorbillofsupplyorbillofentry;or
(b)adeliverychallan,wherethegoodsaretransportedforreasonsotherthanbywayofsupply[rule138A(5)ofCGSTRules]
AutopopulationofinformationinpartAifIRNobtained- Iftheregisteredpersonuploadstheinvoiceunderrule138A(2),theinformationinPartAofformGSTEWB-01shallbeauto-populatedbythecommonportalonthebasisoftheinformationfurnishedinformGSTINV-1[rule138A(3)ofCGSTRules].
RadioFrequencyIdentificationDevice(RFID)byspecifiedtransportersTheCommissionermay,bynotification,requireaclassoftransporterstoobtainauniqueRadioFrequencyIdentificationDeviceandgetthesaiddeviceembeddedontotheconveyanceandmapthee-waybilltotheRadioFrequencyIdentificationDevice(RFID)priortothemovementofgoods[rule138A(4)ofCGSTRules].
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RoadchecksandVerificationofdocumentsandconveyancesTheCommissioneroranofficerempoweredbyhiminthisbehalfmayauthorisetheproperofficertointerceptanyconveyancetoverifythee-waybillorthee-waybillnumberinphysicalformforall inter-Stateandintra-Statemovementofgoods[rule138B(1)ofCGSTRules]
TheCommissionershallgetRadioFrequencyIdentificationDevicereaders(RFIDR)installedatplaceswheretheverificationofmovementofgoodsisrequiredtobecarriedoutandverificationofmovementofvehiclesshallbedonethroughsuchdevicereaderswherethee-waybillhasbeenmappedwiththesaiddevice[rule138B(2)ofCGSTRules]
ThephysicalverificationofconveyancesshallbecarriedoutbytheproperofficerasauthorisedbytheCommissioner oranofficerempoweredbyhiminthisbehalf:
Physicalverificationonbasisofspecificintelligence - Onreceiptofspecificinformationonevasionoftax,physicalverificationofaspecificconveyancecanalsobecarriedoutbyanyofficerafterobtainingnecessaryapprovaloftheCommissioneroranofficerauthorisedbyhiminthisbehalf[rule138B(3)ofCGSTRules]
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InspectionandverificationofgoodsduringroadchecksAsummaryreportofeveryinspectionofgoodsintransitshallberecordedonlinebytheproperofficerinPartAofFORMGSTEWB-03withintwentyfourhoursofinspectionandthefinalreportinPartBofFORMGSTEWB-03 shallberecordedwithinthreedaysofsuchinspection[rule138C(1)ofCGSTRules]
NofurtherverificationinsameStateifonceverificationdone - ThephysicalverificationofgoodsbeingtransportedonanyconveyancehasbeendoneduringtransitatoneplacewithintheStateorinanyotherState,nofurtherphysicalverificationofthesaidconveyanceshallbecarriedoutagainintheState,unlessaspecificinformationrelatingtoevasionoftaxismadeavailablesubsequently[rule138C(1)ofCGSTRules].
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Transporter canuploaddetails ifvehicledetainedformorethan30minutesIfavehiclehasbeeninterceptedanddetainedforaperiodexceedingthirtyminutes,thetransportermayuploadthesaidinformationinFORMGSTEWB-04 onthecommonportal[rule138DofCGSTRules]
Itisnotclearwhatactionwillbetakenandbywhom.Infact,theofficermaygetannoyed,andhis'rate'and'charges'willincrease!
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ChallengesforE-WayBill
CAYASHWANT J.KASAR 36
ConsignmentValue:AspertheRules,everyregisteredpersonwhocausesmovementofgoodsofconsignmentvalueexceedingfiftythousandrupeesmustgeneratethe E-waybill beforethecommencementofsuchmovement..
Wherethemultipleinvoicesareissuedtosamecustomerinsingleconsignment- Whether E-way bill wouldhavetobegenerated,evenifvalueofeachinvoiceindividuallyislessthanthethreshold?
GiventhefactthatwholeGSTNetworkisoperatedbasedoninvoice,whetherthesystemwouldallowtoentermultipleinvoicenos.againstone E-waybill?Whether,the E-waybill mustbegenerated quaHSNcode?Thesearesomeoftheissueswhichneedstobeaddressed.
CAYASHWANT J.KASAR 37
Responsibilityofthetransporter:AccordingtotheRules,wheretheconsignorortheconsigneehasnotgeneratedthe E-waybill andthevalueofgoodscarriedintheconveyanceismorethanfiftythousandrupees,thetransporterisrequiredtogenerateone.
Further,ifthetransportermovesgoodsfromonemodeofconveyancetoanotherduringthetransit,thetransporterwouldhavetoupdatethedetailsoftheconveyanceinthe E-waybill onthecommonportal.Insuchsituations,thesmalltransportersmaystruggleduetolackoffacilities,awareness,etc.
CAYASHWANT J.KASAR 38
Reconciliationbetweentransportdocumentand E-way bill:Itmayhappenthatinformationfurnishedbytheregisteredpersoninthe E-waybill maynotmatchwithinformationfurnishedinthetransportdocumentsuchaslorryreceipt,goodsreceipt,etc.bythetransporter.Insuchcase,theofficerinspectingtheconsignmentmayargueonthecorrectnessoftheinformationprovided.Thistypeofsituationsmayleadtodelayinthetransportationofgoods.Somesortofclarityshouldbegiveninthisaspect,toavoidfuturedisputes.
CAYASHWANT J.KASAR 39
Generationof E-way bill byunregisteredperson:AspertheRules,theunregisteredpersonoritstransportershaveanoptiontogeneratean e-way bill.Thismeansthatan e-way bill canbegeneratedbybothregisteredandunregisteredpersons.
Inanycase,theultimateresponsibilityof E-waybill complianceisontheregisteredrecipient.Therefore,theoptiongiventotheunregisteredpersonseemstobeirrelevant,asmanyofthemwouldtrytoshyawayfromthisresponsibility.
Further,thereisnoclarityontherequirementof E-waybill formovementofgoodsbetweentwounregisteredpersons.Also,the way theunregisteredpersonwouldloginintotheGSTNetworkandgeneratethe E-waybill isnotprescribed.
Thiswouldleadtoadditionalburdenontheregisteredpersonandthetransporter.
CAYASHWANT J.KASAR 40
Validityperiodandgenerationofnew E-way bill in'exceptionalnature':Thevalidityof E-waybills dependsonthedistancetravelledandanew E-way bill canbegeneratedbythetransporterinexceptionalcases.However,theterm'exceptionalnature'isneitherdefinedorexplainedintheRules.
Whether,truckbreakdownorchangeinroutebythedriver- wouldfallintheambitof'exceptionalnature'.Suchambiguitywillleavethetransporter,atthemercyoftheproperofficers.
Also,whetherthetimeallowedonvalidityofthe E-waybill issufficient,consideringthetransportinfrastructureavailable,specially,intheruralpartsofIndia.Therecouldalsobechallengeswiththevalidityperiod,whereconsignmentsaretransportedonpartloadbasisbydifferentsuppliers.
CAYASHWANT J.KASAR 41
Cancellationof E-way bill:Incases,wheregoodsarenottransportedaftergenerationofthe E-way bill orarenottransportedasperthedetailsfurnishedinthe E-way bill,the E–way bill generatedcanbecancelledwithinthe24hoursfromitsgeneration.However,nosuchcancellationwouldbepermitted,ifthe E-waybill isverifiedbytheproperofficerintransitbefore24hours.
Thisleadsustoaquestionontheprocessforcorrectionofthe E-way bill post24hoursofitsgeneration.TheRulesaresilentonsuchremedy.Inabsenceofanyfurtherclarity,thebusinesswouldhavetoset-uparobustsystem,toensurethatthedetailsincorporatedinthe E-way bills arecorrectandverifiedattheearliest.
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Stateexemptions:AspertheRules,thestatesareempoweredtonotifytheareawithinwhich,the E-waybill wouldnotberequired.Hopethiswouldnotleadtodifferentrulesadoptedbystatesformovementofgoodswithinsucharea.
AsofnowtheKarnatakaGovernmenthasintroducedthe E-waybill onitssitewiththesimilarfeaturesasmentionedinCentralRules.Severalotherstateshavealsoinitiatedsuchdigitalprocesswheredetailsoftheconsignmentcanbesharedelectronically,eliminatingtheuseofphysical bills.ItmaybepossiblethatdifferentstatecomesupwiththedifferentRules.Thiswouldcreatetroubleforindustriesandmaydefeatthepurposeofhavinguniformprocessacrossthecountry.
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Technologyreliance:Thereistoomuchrelianceonthetechnologyinthenewsystem.Thetransporters,especially,insmallertowns,whoarenottech-savvymayfailtocomplywiththeprocess.Also,giventhecostinvolvedininstallingRFIDdevicestothevehicle,notmanytransportersmayoptforit.
Further,thelogisticsandtransportationisstillmanagedbytheunorganizedsector.Hence,the E-way bill systemcouldcomeasacomplianceburdenonthem.
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Physicalverificationoftheconveyance:Thegenerallyacceptedbeliefisthatthenewsystemof E-way bill wouldleadtoeliminationofdelaysandlongqueuesatcheckpostsatstateborders.But,willallthestatesbereadytoadoptitseamlessly?Anymodificationinthisregardbythestatescouldleadtocompletefailureofthesystem.
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DashboardMenuE-Waybill
ØGenerateNew
ØGenerateBulk
ØUpdateVehicleNo
ØCancel
ØPrintEWB
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Consolidated EWB
Ø Generate New
Ø Generate Bulk
Ø Re-Generate
Ø Print Consolidated EWB
Re
Reject EWB
ReportsMyEWBReports
ØOutwardSupplies
ØInwardSupplies
ØCEWBGeneratedbyMe
ØCancelledEWBs
ØRej.EWBsbyMe
ØAssignedforTransporters
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OthersEWBReports
ØGeneratedbyOthers
ØRej.EWBsbyOthers
ØAss.tomeforTransport
MasterReports
ØMyMasters
ØEWBMasters
SummaryReports
ØDatewiseActivities
MastersandotherMyMasters
ØProducts
ØClients
ØSuppliers
ØTransporters
ØBulkUpload
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UserManagement
ØCreateSub-User
ØFreezeSub-User
ØUpdateSub-User
ØChangePassword
Registration
ØForSMS
ØForAndroid
ØForGSP
ØForAPI
Update
ØAsTransporter
ØMyGSTINfromCP
Grievance
ØDetentionReport
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TheobjectiveoftheGovernmenthereismulti-foldi.e.toreducethenumberofcheck-postsacrossthecountry,eliminatestate-wisedocumentationtoensuresmoothmovementofgoods,establishmeasurestoavoidtaxevasionsandreducecorruption.WhiletheintentoftheGovernmentisclear,theproperimplementationof E-way bill systemisimportant.
Forthis,properdisseminationofinformation,trainingandawarenessofpeopleincludingdevelopingofgoodeco-systemshouldbeonhighprioritylistoftheGovernmentaswellbusinesses.Also,sufficienttimeshouldbegiventostakeholdersfortryingandtestingthenewsystem,sotominimizetheinitialhiccups.Effortsshouldbechannelizedtowardsreorientationoftheattitudeandapproachofthetaxadministration,toachievefundamentalchangeinthemindset.
CAYashwantJ.KasarB.Com,FCA,DISA,CISA,PMP,FAIA
Cell:+919822488777Email:yashwant@ykc.co.in
ThankYou!
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