GST में e way bill के कुछ अनसुलझे सवालों के जवाब

आओ GST सीखें:

आज हम आपके लिए GST e way bill के कुछ अनसुलझे सवालों के जवाब ले केर आयें हैं :

Que: 1 Can the vehicle be changed? How many times?

Ans: 1 The e-way bill for transportation of goods always should have the vehicle number that is actually carrying the goods.

Que: 2 If the goods having e-way bill has to pass through transshipment and through different vehicles, how it has to be handled?
Ans: 2 For each movement from one place to another, the transporter needs to update the vehicle number in which he is transporting that consignment.
Que: 3 How to generate the e-way bill from different registered business places?
Ans: 3 The registered person can generate the e-way bill from his account from any registered business place. However, he/she needs to enter the address accordingly in the e-way bill. He/she can also create multiple sub-users and assigned to these places and generate the e-way bills accordingly.

Que:4 What has to be done to the e-way bill, if the vehicle breaks down?

Ans: 4 Option 1: repair the vehicle and continue

Option 2: change the vehicle, Use ‘Update vehicle number’ option and enter the

new vehicle details

Que: 5 Can Part-B of e-way bill be entered by any transporter? .

Ans:5 Part-B can be entered only by the generator of the EWB and transporter assigned in it. That is, the generator of EWB indicates who is authorized to move the goods by entering his transporter id. Only such transporter can login and update the

Part-B.

Que: 6 Can Part-B entry be assigned to another transporter by authorized transporter? Ans: 6 Part-B can be entered by the transporter assigned in the EWB or generator himself. But the assigned transporter cannot reassign to some other transporter to update Part-B on the EWB system.

Que: 7 Whether e-way bill is required, if the goods are being purchased and moved by the consumer to his destination himself.

Ans: 7 Yes. As per the rules, e-way bill is required along with the goods, if it is more than Rs 50,000.00. Under this circumstance, the consumer can get the e-way bill generated from the tax payer or supplier, based on the bill or invoice issued by him. Or the consumer can enroll and log in as the citizen and generate the e-way bill.

Que: 8 Can the e-way bill be modified or edited?

Ans: 8 The e-way bill once generated, cannot be edited or modified. Only Part-B can be updated to it. However, if e-way bill is generated with wrong information, it can be cancelled and generated freshly again. The cancellation is required to be done within twenty four hours from the time of generation.

Que:9 When to enter transport document details for rail/air/ship mode of transportation, as it is available only after submitting goods to the concerned authority?

Ans:9

• Collect transport document from rail/air/ship authority.
• Update transport document details in Part B
• within one hour
• Ideally, Part-B has to be updated before movement of goods from the place to submission

Que: 10 What has to be done by the transporter if consignee is refuses to take goods or rejects the goods for quality reason?

Ans: 10 

• Return the goods
• Get one more e-way bill generated with the help of supplier or recipient by indicating supply as ‘Sales Return’ and with relevant document details and return the goods to supplier as per his agreement with him.

Que: 11 How to deal in “Bill to” and “Ship to” Case?

Ans:11 Two Invoices and two E-way bills to be issued in “Bill to” and “Ship to” Case

Que:12 How to generate e-way bill, if the goods of one invoice is being moved in multiple vehicles simultaneously?

Ans: 12

• CKD/SKD; • Issue complete invoice before despatch of 1st Consignment • Issue delivery challan for Each subsequent consignments + self certified copy of invoice • original copy of the invoice shall be sent along with the last consignment

Que: 13 How does the tax payer or recipient come to know about the e-way bills generated on his GSTIN by other person/party?

Ans: 13

• on the dashboard, once he logs into the system
• get one SMS everyday indicating the total e-way bill activities
• on his GSTIN
• go to report section and see the ‘EWBs by other parties’
• go to reject option and select date and see the e-way bills

Que: 14 What if Change of conveyance? In the course of transit?

Ans: 14 

• Update the transport details on the common portal Multiple Consignments in one conveyance? Individual consignments less than 50000/-, but total more than 50000/-
• Generate consolidated e-way bill prior to movement; Transporter to issue consolidated E way Bill

Que: 15 What is the concept of acceptance of eway bill by the recipient?

Ans: 15

The details of e-way bill generated shall be made available to

the recipient, if registered, on the common portal, who shall

communicate his acceptance or rejection of the consignment

covered by the e-way bill.

Deemed Acceptance: In case, the recipient does not communicate his acceptance or rejection within seventy-two hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details. Que: 16 What if E way Bill and EBN generated, but goods not transported? Ans: 16 Cancel E Way Bill within 24 hours of its generation. If E Way bill verified in transit: it cannot be cancelled Que:17 Can the validity period of e-way bill be extended? Ans: 17

In general No. However, Commissioner may extend the validity

period only by way of issuance of a notification for certain

categories of goods which shall be specified later.

Also, if under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.

Goods can not move once the validity expires; Commissioner may extend the validity

Thanks and Regards,

CA Lalit Aggarwal
9999565491