CA SHEEL BHANUSHALI bhanushalisheel@yahoo.com 9 7 6 9 4 9 7 3 4 4 ARTICLES ORIENTATION PROGRAM THE CHAMBER OF TAX CONSULTANTS 7 TH JUNE, 2018
THANK YOU ELECTRONIC bhanushalisheel@yahoo.com bhanushalisheel@gmail.com WAY BILL 9 7 6 9 4 9 7 3 4 4 07/06/2018 CA SHEEL BHANUSHALI 2
IMPLEMENTATION OF NATIONWIDE E-WAY BILL SYSTEM INTER STATE • ALL STATES W.E.F. 1 ST APRIL, 2018 AT DISCRETION OF RESPECTIVE STATES, INTRA STATE LATEST BY 1 ST JUNE, 2018 07/06/2018 CA SHEEL BHANUSHALI 3
NEED FOR E-WAYBILL TRANSPORTER SUPPLIER RECIPIENT OF GOODS Section 68 of the CGST Act, 2017 authorise the Government to prescribe that the person in charge of a conveyance carrying any consignment of goods of value exceeding prescribed amount to carry with him such documents and such devices as may be prescribed. Rule 138 of CGST Rules, 2017 mandates to carry e-way bill for transportation of goods of consignment of value more than Rs.50,000/-. 07/06/2018 CA SHEEL BHANUSHALI 4
E-WAY BILL RULES Information to be Prior to Commencement Furnished R. 138 of Movement of Goods Generation of E-Way Bill To be Carried by a Documents R. 138 A person-in-charge Devices of a conveyance Documents R. 138 B Verification Conveyances Inspection R. 138 C Of Goods Verification Facility for Uploading Regarding R. 138 D Information Detention of Vehicles 07/06/2018 CA SHEEL BHANUSHALI 5
Information to be Furnished Prior to Commencement of R.138 Movement of Goods and Generation of E-Way Bill Before Commencement of Such Movement, ( 1 ) Every RP who causes Having • Such RP shall himself Movement of Goods Furnish Information Consignment r.t. said goods Value (i) in relation to a supply, electronically, on the common portal > Rs.50000 (ii) for reasons other than supply, in Part A - Sent for Job Work of FORM GST EWB-01 - Sent for Testing - Sent on Approval A Unique Number - Intra State Branch Transfer will be generated - Sent as Samples / Trial on the said portal - Warranty Removal Number is Valid for (iii) due to inward supply from URP 15 Days for Updation of Part B Of FORM GST EWB 01 • Such RP Can Authorise - A Transporter - A Courier Agency - An E-Commerce Operator To Furnish Information 07/06/2018 CA SHEEL BHANUSHALI 6
FAQ - How the consignor is supposed to give authorization to transporter or e-commerce operator and courier agency for generating PART-A of e-way bill? It is their mutual agreement and way out to do the same. If a transporter or courier agency or the e-commerce operator fills PART-A, it will be assumed by the department that they have got authorization from consignor for filling PART-A. WHAT IS CONSIGNMENT 07/06/2018 CA SHEEL BHANUSHALI 7
MEANING Consignment • a batch of goods consigned Consign • deli�er to someone's custody. • se�d (goods) by a public carrier. • put someone or something in (a place) in order to be rid of them 07/06/2018 CA SHEEL BHANUSHALI 8
FORM GST EWB-01 E-Way Bill No. : ________ Valid from : ________ E-Way Bill date : ________ Valid until : ________ Generator : ________ PART A IF UNREGISTERED MENTION URP A.1 GSTIN OF SUPPLIER A.2 PLACE OF DISPATCH PIN CODE - MUST IF UNREGISTERED MENTION URP A.3 GSTIN OF RECIPIENT A.4 PLACE OF DELIVERY PIN CODE - MUST A.5 DOCUMENT NUMBER TAX INVOICE, BILL OF SUPPLY, DELIVERY CHALLAN, BILL OF ENTRY A.6 DOCUMENT DATE AS PER SEC. 15 – CGST ACT A.7 VALUE OF GOODS 2 DIGITS – IF T.O. – IN Pr.FY ≤ 5 CR A.8 HSN CODE 4 DIGITS – IF T.O. – IN Pr.FY > 5 CR 1. SUPPLY 2. EXPORT OR IMPORT 3. JOB WORK 4. SKD OR CKD 5. RECIPIENT NOT KNOWN A.9 REASON FOR TRANSPORTATION 6. LINE SALES 7. SALES RETURN 8. EXHIBITION OR FAIRS 9. FOR OWN USE 10. OTHERS 07/06/2018 CA SHEEL BHANUSHALI 9
PART B B.1 VEHICLE NUMBER FOR ROAD GOODS RECEIPT NO. RAILWAY RECEIPT NO. AIRWAY BILL NO. BILL OF LADING NO. B.2 TRANSPORT DOCUMENT DEFENCE VEHICLE NO. NUMBER TEMPORARY VEHICLE REGN NO. NEPAL or BHUTAN VEHICLE REGN NO. Goods Transported by Railways, Air, Vessel - Ewaybill to be Generated by RP - Supplier RP - Recipient FAQ - When does the validity of the e-way bill start? It starts when first entry is made in Part-B i.e. vehicle entry is made first time in case of road transportation or first transport document number entry in case of rail/air/ship transportation, whichever is the first entry. It may be noted that validity is not re-calculated for subsequent entries in Part-B. 07/06/2018 CA SHEEL BHANUSHALI 10
07/06/2018 CA SHEEL BHANUSHALI 11
BILL TO SHIP TO TRANSACTION SUPPLIER S INVOICE I G S T ORDERS DELIVERS T R INVOICE THIRD PERSON RECIPIENT I G S T INSTRUCTING PERSON
BILL TO SHIP TO TRANSACTION BILL FROM DESPATCH FROM NAME T (MAHARASHTRA) ADDRESS S (DELHI) GSTIN * PLACE 00 AAAAA 0000 A 0 AA / URP STATE * MAHARASHTRA PINCODE * 110001 STATE BILL TO SHIP TO NAME T (MAHARASHTRA) ADDRESS R (KOLKATTA) GSTIN * PLACE 00 AAAAA 0000 A 0 AA / URP STATE * MAHARASHTRA PINCODE * 700001 STATE VALUE/ TAXABLE VALUE (Rs) * 60 000 DELHI E WAYBILL S DISCLOSURE BILL TO OF PRICE SHIP TO Rs. 60 000 T R Rs. 80 000 KOLKATTA MAHARASHTRA
BILL TO SHIP TO TRANSACTION BILL FROM DESPATCH FROM NAME T (MAHARASHTRA) ADDRESS S (DELHI) GSTIN * PLACE 00 AAAAA 0000 A 0 AA / URP STATE * MAHARASHTRA PINCODE * 110001 STATE BILL TO SHIP TO NAME R (KOLKATTA) ADDRESS R (KOLKATTA) GSTIN * PLACE 00 AAAAA 0000 A 0 AA / URP STATE * KOLKATTA PINCODE * 700001 STATE VALUE/ TAXABLE VALUE (Rs) * 80 000 DELHI REGD. PERSON CAUSING THE S MOVEMENT NO DISCLOSURE OF PRICE BILL TO SHIP TO Rs. 60 000 T R E WAYBILL Rs. 80 000 KOLKATTA MAHARASHTRA
The Principal Where Goods are Sent or Irrespective of - by a Principal located The Job Worker Consignment in One State [if Registered] Value - to a Job Worker located in Any Other State shall Generate the E-Way Bill Where Handicraft Goods [u/n. 32/2017 CT dt.15.09.2017] The Said Person are Transported from Irrespective of One State to Another State Consignment shall Generate Value by a person who has been the E-Way Bill exempted from obtaining registration u/s 24(i) – Person making Inter State Supply, u/s 24(ii) – Casual Taxable Person making Taxable Supply 07/06/2018 CA SHEEL BHANUSHALI 15
i) Value of Goods Declared in Invoice Consignment Value Issued i.r.o. Bill of Supply of Goods Such consignment Determined as per Delivery challan Sec. 15 – CGST Act ii) Value includes CGST, SGST, UTGST, IGST, CESS Charged if any ii) Value Excludes Value of Exempt Supply of Goods Where Invoice is issued for Exempt & Taxable Supply of Goods Details Case I Case II Case III Invoice Value 35 000 42 373 43 220 Add: 18% IGST 6 300 7 627 7 780 41 300 50 000 51 000 Total Ewaybill Yes/No No No Yes 07/06/2018 CA SHEEL BHANUSHALI 16
the Consignor, Consignee ( 2 ) Where Goods are Transported May Generate the E-Way Bill (i) by RP as a Consignor in FORM GST EWB-01 Having (ii) by RP as the Recipient of supply as Consignee Electronically Consignment on the common portal - in their Own Conveyance Value - in a Hired Conveyance after furnishing information - by Public Conveyance in Part B > Rs.50000 of FORM GST EWB-01 Main Menu Select Generate OTP In Own Conveyance - Update OPT to be Filed in Part B In Public Conveyance - As Transporter/Tax Payer To be Filed in Part B If TRANS – ID Available In Hired Conveyance If TRANS – ID Not Available OTP as Above FAQ - In case of Public transport, how to carry e-way bill? E-way bill shall be generated by the person who is causing the movement of the goods, in case of any verification, he can show e-way bill number to the proper officer. 07/06/2018 CA SHEEL BHANUSHALI 17
Supplier - RP Either Before or After (2A) Where the Goods are The Commencement Recipient - RP Transported by of Movement By furnishing Railways, Air, Vessel information in Part B E Waybill to be of FORM GST EWB-01 Generated by Unless the Required Where the Goods are Rail Authorities E WayBill Transported by Shall not Deliver Railways The goods Is Produced at the Time of Delivery FAQ - In case of transportation of goods via rail/air/ship mode, when is user required to enter transport document details, as it is available only after submitting of goods to the concerned authority? The Part B of the e-way bill can be updated either before or after the commencement of movement. But, where the goods are transported by railways, the railways shall not deliver the goods, unless the e-way bill as required under these rules is produced to them, at the time of delivery. 07/06/2018 CA SHEEL BHANUSHALI 18
The Transporter The RP shall shall Generate EWB Furnish the Information ( 3 ) The Goods are in Part A in Part B Handed Over to a Transporter of FORM GST EWB-01 of FORM GST EWB-01 for Transportation by Road Not Transported Assign a Transporter The Transporter (i) by RP as a Consigner shall Generate EWB The RP shall (ii) by RP as the Recipient of Furnish the Information Based on the supply as Consignee information Relating to Transporter furnished by RP in Part B of FORM GST EWB-01 on the common Portal Where Movement of Goods The URP or Transporter is Caused by an URP at their Option May Generate the E-Way Bill - in their Own Conveyance in FORM GST EWB-01 - in a Hired Conveyance on the common portal - through a Transporter 07/06/2018 CA SHEEL BHANUSHALI 19
Recommend
More recommend
