Presentation on Electronic Way (E-Way) Bill By CA. Mayank Agarwal - - PowerPoint PPT Presentation

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Presentation on Electronic Way (E-Way) Bill By CA. Mayank Agarwal - - PowerPoint PPT Presentation

Aug 22, 2023 153 likes •473 views

Presentation on Electronic Way (E-Way) Bill By CA. Mayank Agarwal +91-7879084121 camayankagarwal1006@gmail.com CA. Mayank Agarwal 1 Electronic Way (E-Way) Bill CA. Mayank Agarwal 2 Information to be furnished prior to commencement of

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SLIDE 1

Presentation on Electronic Way (E-Way) Bill

By

  • CA. Mayank Agarwal

+91-7879084121 camayankagarwal1006@gmail.com

  • CA. Mayank Agarwal

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SLIDE 2

Electronic Way (E-Way) Bill

  • CA. Mayank Agarwal

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SLIDE 3

Information to be furnished prior to commencement of movement of goods and generation of e-way bill

Conditions:

  • Every registered person,
  • movement of goods ,
  • consignment value> Rs.50,000.

Scenario:

  • in relation to a supply; or
  • for reasons other than supply; or
  • due to inward supply from an unregistered

person,

  • CA. Mayank Agarwal

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Movement of Goods

Requirements to be fulfill:

  • Before

commencement

  • f

movement,

  • Furnish information relating to the

said goods in Part A of FORM GST INS-01, electronically,

  • n

the common portal

  • CA. Mayank Agarwal

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Call to consultant, to furnished information of goods After getting consultancy, furnished information of goods at GST portal

  • CA. Mayank Agarwal

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Generation of E-way Bill

  • CA. Mayank Agarwal

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By R. consignor or R. consignee: Consignor or consignee as the case may be generate e-way bill in FORM GST INS-1 electronically on the common portal after furnishing information in Part B of FORM GST INS-01;

  • CA. Mayank Agarwal

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By Transporter:

Goods

are handed

  • ver

to a transporter, the registered person shall furnish the information relating to the transporter in Part B of FORM GST INS-01 on the common portal and the e-way bill shall be generated by the transporter

  • CA. Mayank Agarwal

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By Unregister to registered:

the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement

  • f

movement

  • f

goods.

  • CA. Mayank Agarwal

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By Unregistered Supplier

Movement

is caused by an unregistered person either in his own conveyance

  • r

a hired

  • ne
  • r

through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST INS-01 on the common portal in the manner prescribed in this rule.

  • CA. Mayank Agarwal

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E-Way Bill Number (EBN)

Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.

  • CA. Mayank Agarwal

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Generation of New e-way bill in case of transit transfer

  • CA. Mayank Agarwal

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Single Consignment

Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement

  • f goods, generate a new e-way bill
  • n the common portal in FORM GST

INS-01 specifying therein the mode

  • f transport.
  • CA. Mayank Agarwal

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Multiple Consignment

Where multiple consignments are intended to be transported in

  • ne

conveyance, the transporter shall indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST INS-02 shall be generated by him on the common portal prior to the movement of goods.

  • CA. Mayank Agarwal

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Cancelation of e-way bill

  • CA. Mayank Agarwal

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Not verified in transit

Goods are either not being transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e- way bill.

  • CA. Mayank Agarwal

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Verified in transit

Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 3

  • CA. Mayank Agarwal

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Validity of e-way bill

An e-way bill or a consolidated e-way bill generated shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2).

  • CA. Mayank Agarwal

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Table of Distance with Period

  • Sr. no.

Distance Validity period 1. Less than 100 km One day 2. 100 km or more but less than 300km Three day 3. 300 km or more but less than 500km Five days 4. 500 km or more but less than 1000km Ten days 5. 1000 km or more Fifteen days

  • CA. Mayank Agarwal

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Calculation of time Period

Period of e-way bill counted from date on which the e-way bill has been generated and the period of validity shall be counted from at this

  • time. Its called relevant date
  • CA. Mayank Agarwal

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Acceptance or rejection by Recipient

  • CA. Mayank Agarwal

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Actual Acceptance

The details of e-way bill generated shall be made available to the recipient, if registered,

  • n

the common portal, who shall communicate his acceptance

  • r

rejection

  • f

the consignment covered by the e-way bill.

  • CA. Mayank Agarwal

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Deemed Acceptance

Where the recipient does not communicate his acceptance

  • r

rejection within seventy two hours

  • f the details being made available

to him on the common portal, it shall be deemed that he has accepted the said details.

  • CA. Mayank Agarwal

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Other Points

  • The e-way bill generated under rule 1 of the

CGST rules or GST rules of any other State shall be valid in the State.

  • The facility of generation and cancellation of

e-way bill may also be made available through SMS.

  • CA. Mayank Agarwal

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Documents and devices to be carried by a person-in-charge of a conveyance

  • CA. Mayank Agarwal

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Physical or Digital

  • 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 or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance in such manner as may be notified by the Commissioner.

  • CA. Mayank Agarwal

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Inspection and verification of goods

  • CA. Mayank Agarwal

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Summary Report and Final Report

  • A summary report of every inspection
  • f goods in transit shall be recorded
  • nline by the proper officer in Part A of

FORM GST INS - 03 within twenty four hours of inspection and the final report in Part B of FORM GST INS - 03 shall be recorded within three days of the inspection.

  • CA. Mayank Agarwal

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Verification is done

  • Where the physical verification of goods being

transported on any conveyance has been done during transit at one place within the State or in any

  • ther

State, no further physical verification of the said conveyance shall be carried out again in the State, unless specific information relating to evasion of tax is made available subsequently.

  • CA. Mayank Agarwal

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Uploading information regarding detention of vehicle Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST INS- 04 on the common portal.

  • CA. Mayank Agarwal

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  • CA. Mayank Agarwal

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