E Way Bill Applicability

is mandatory for transport of any goods with a gross value of more than Rs.50,000. E-way bill has been implemented from 1st 2018 in phases and in this article, we discuss the E Way Bill Applicability in detail.

No Late Fee for GSTR-1 & GSTR-3B Return

The biggest relief extended to small business by the 31st GST Council is the waiver of late fee for filing GSTR-1 and GSTR-3B return. The GST Council has announced: “Late fee shall be completely waived for all taxpayers in case FORM GSTR-1, FORM GSTR-3B &FORM GSTR-4 for the months/quarters July 2017 to September 2018, are furnished after 22.12.2018 but on or before 31.03.2019.” Thus, filing of Form GSTR-1, GSTR-3B and GSTR-4 will not attract any late fee penalty until 31st March 2019.

GST Annual Return Due Date Extended

All entities having GST registration are required to file GST annual return in form GSTR-9. The due date for filing GST annual return is usually 31st December of each year for the financial year ended on 31st March of the same calendar year. As GST is newly introduced in India, the Government has decided to extend the due date for GST annual return filing to 30th June 2019. The due date for filing GST annual return was originally extended upto 31st March 2019, which has been further extended to 30th June 2019 by the GST Council.

Applicability of E-way Bills

E-way bill generation for inter-state movement of goods (out-of-state) is already made compulsory, however, individual state government, are making eway bill generation for intra-state movement of goods (within state), compulsory, in phases. Dates from which e-way bill for intra-state transfer is made compulsory is detailed hereunder:

Inter-State Movement

E-way bill operations are compulsory for inter-state movement of goods throughout the nation from 1st April 2018.

Intra-State Movement

E-way bill operations are compulsory for intra-state movement of goods for Karnataka from 1st April 2018. E-way bill operations are compulsory for intra-state movement of goods for Andhra Pradesh, Gujarat, Kerala, Telangana and Uttar Pradesh from 15th April 2018. E-way bill operations are compulsory for intra-state movement of goods for Bihar, Haryana, Himachal Pradesh, Jharkhand, Tripura and Uttarakhand from 20th April 2018.

Generating E-Way Bill

To generate e-way bill, first of all, one has to apply

portal. To obtain e-way bill portal access, the person must be having a

GST registration

or be a small transporter. Once registered, e-way bill can be generated easily by filling form ‘GST EWB-01’ on the e-way bill portal or through

SMS e-way bill generation

. GST EWB-01) has two parts namely part – A and part – B. Part A contains GSTIN of recipient, place of delivery, invoice / challan number and date, value of goods,

, reason for transportation and transport document number etc. Part B will contain transportation details like vehicle number etc. Upon successful generation of e-way bill, a unique e-way bill number (EBN) will be available to the supplier, recipient and transporter.

Important Aspects of GST E-way Bill

Every registered person who causes movement of goods of consignment value exceeding Rs. 50,000/-, before commencement of movement of goods, should prepare an e-way bill. Generation of e-way bill will be required in case of supply of goods (sales), movement of goods for job-work, branch transfer, etc. Registered person means persons who is liable to obtain registration under GST. The value limit of Rs. 50,000/- for e-way bill will be the gross value of material i.e. inclusive of taxes. In case of movement of goods from an unregistered dealer (i.e. person who is not registered under GST), it will be responsibility of the registered dealer to generate e-way bill. Validity of the e-way bill for less than 100 kms of movement of goods will be 1 day and thereafter, additional 1 more day for every additional 100 kms or part thereof. E-way bill can be cancelled within 24 hours of its generation but before commencement of movement of goods. The generation of e-way bill will be communicated to the recipient of the goods and he can reject the supply within 72 hours of generation of e-way bill.

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Frequently Asked Questions

Common questions about E.

E-way bill is mandatory for transport of goods with a gross value exceeding Rs. 50,000. This value is inclusive of taxes.

The e-way bill system was implemented in India in phases from April 1, 2018, for both inter-state and intra-state movement of goods.

The validity period of an e-way bill for movement of goods up to 100 km is 1 day, and an additional day is added for every 100 km or part thereof.

Yes, an e-way bill can be canceled within 24 hours of its generation, but before the commencement of the movement of goods.

When goods are moved from an unregistered dealer (not registered under GST), it is the responsibility of the registered dealer to generate the e-way bill.

The deadline for filing GSTR-1, GSTR-3B, and GSTR-4 returns for the period from July 2017 to September 2018 without any late fees is March 31, 2019.

The due date for filing the GST annual return (GSTR-9) for the financial year 2017-18 has been extended to June 30, 2019.

An e-way bill can be generated by registered persons on the e-way bill portal by filling out the form GST EWB-01, which has two parts: Part A for consignment details and Part B for transportation details.

The recipient of the goods can reject the supply within 72 hours of the generation of the e-way bill.

No, the implementation of e-way bill for intra-state movement of goods was carried out in phases by individual state governments, with different states making it mandatory on different dates.