E-way bill exemption

E-Way Bill Exemption

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E-Way Bill Exemption

The Government has introduced concept of E-way bill in order to track the movement of goods and to avoid tax evasion. E-way bill generation is mandatory in case of movement of goods by a person having GST registration where the consignment value exceeds INR 50,000. However, under certain situations, E-way bill generation is not required and the same situations are listed down under current article.

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.

Rule 138 of GST

As per provisions of rule 138 (14) of CGST Rules, no E-way bill is required to be generated under following situations:

  1. E-way bill is not required to be generated when below-mentioned goods are being transported:
    1. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers;
    2. Kerosene oil sold under PDS;
    3. Postal baggage transported by Department of Posts;
    4. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71);
    5. Jewellery, goldsmiths and silversmiths wares and other articles (Chapter 71);
    6. Currency;
    7. Used personal and household effects;
    8. Coral, unworked (0508) and worked coral (9601)
  2. In case of transport of goods from customs port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs, E-way bill is not required.
  3. When goods are being transported by a non-motorised conveyance, E-way bill generation is not required.
  4. When following goods are being transported, the e-way bill is not required to be generated;
    1. Alcoholic liquor for human consumption
    2. Petroleum crude
    3. High-speed diesel
    4. Motor spirit (commonly known as petrol)
    5. Natural gas,
    6. Aviation turbine fuel
    7. When there is no supply as per provisions contained in Schedule III of the Act, E-way bill is not required.
  5. E-way bill is not required to be generated when the goods are being transported—
    1. under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or
    2. under customs supervision or under customs seal;
    3. where the goods being transported are transit cargo from or to Nepal or Bhutan;
    4. where the goods being transported are exempt from tax under various notifications;
  6. When Central Government, State Government or a local authority acting as a consignor undertakes transport of goods by rail, no E-way bill is required.
  7. When goods movement has been caused by defence formation under Ministry of defence as consignor or consignee, no E-way bill is required.
  8. No E-way bill is required in case of transport of empty cargo containers.
  9. In case goods are being transported for weighment purpose and the distance is not more than 20 Kms from the place of the business of the consignor to the weighbridge or vice versa, E-way bill generation is not required. However, the movement of goods must be accompanied by a delivery challan.
  10. When goods specified in schedule appended to notification no. 2/2017-Central Tax (Rate) dated 28.06.2017 is being transported, other than de-oiled cake, than in such case e-way bill is not required to be generated.

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