The NIC has issued Frequently Asked Questions on improvements in E-Way Bill generation form. The changes made will be applicable with effect from 01st October 2018.
To understand the same let us first understand the meaning and relevance of E – Way Bill:-
- Meaning of E–Way Bill – As the name suggests it is an electronic-way bill issued on the E–Way Bill portal for the movement of goods. If a GST registered person wants to transfer goods of value exceeding INR 50,000.00, he needs to issue the bill through E–Way Bill portal or by SMS, Android App etc.
- Relevance of E–Way Bill- E-Way Bill needs to be issued when there is a movement of goods in a vehicle/ conveyance of value more than INR 50,000 (either each Invoice or in the compilation of all Invoices in a vehicle/ Conveyance)
- Who should Generate an E-Way Bill – The E–Way Bill is to be generated by the following:-
- Registered Person
- Unregistered Person
- Situations when E–Way Bill is not required to be issued – There are various situations when E–Way Bill is not required to be issued. Some illustrative cases are as follows:-
- The goods are transported through a Non–Motor Vehicle.
- Transportation of goods is under the supervision of Custom or under custom’s seal
- For the transportation of Cargo containers which are empty
Following Documents are required for issuance of E-Way Bill
- Invoice of Goods, Bill of Supply or the Challan of Goods.
- When goods are transported by road– Transporter ID or Vehicle number
- When goods are transported by rail, air, or ship– Transporter ID, Transport document number, and date on the document
Above mentioned points are the general know-how of the E-way bill. There have been amendments that keep happening with time to improve the proceedings. Following improvements has been made recently for the E-way bill Generation:-
- Upon selection of Type of Supply and its sub-type only relevant/ related Document Type will be displayed in the drop-down list.
- The name of state will be auto-populated depending upon the PIN Code entered in consignee and consignor address column.
- Once the type of transaction is selected i.e. Intra – State or Inter-State the standard tax rates shall be provided in the drop-down list for selection
- There is an addition of fields for “CESS Non-Advol Amount” & “Other Value” to fill CESS Non-Advol amount and any other charges (+/-) as mentioned in the invoice.
- An alert is sent to the issuer vide SMS for the E – Way Bill issued whose value of goods exceeds INR 10.00 Cr.
- If Part–A Slip needs to be issued then for that purpose ID of transporter has been made compulsory.