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Lesson-34 IAS PT-2018 E way bill GST-2
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Lesson-34 IAS PT-2018 GST-2 E-Way Bill

Rishi Jain
MBA,PGDFM Author of Bhavishya Arthik Patrika(for Civil Services), worked in SBI group for 7 years, teaching indian economy to UPSC student

Unacademy user
  1. E-WAY BILL EWay Bill is an electronic way bill for movement of goods which can be generated on the eWay Bill Portal. Transport of goods of more than Rs. 50,000 (Single Invoice/bill/delivery challan) in value in a vehicle cannot be made by a registered person without an eway bill


  2. The e-way bill can be electronically generated (on the government portal) either by the supplier or recipient of the consignment, before the movement of goods, The transporter needs to carry an electronically generated way bill, with every consignment having value exceeding INR 50,00o.


  3. Eway bill can also be generated or cancelled through SMS, Android App and by Site to Site Integration(throughi API When an eway bill is generated a unique eway bill number (EBN) is allocated and is available to the supplier, recipient, and the transporter.


  4. the government has finally managed to successfully roll out the E-way bill system for tracking goods movement under the Goods and Services Tax (GST) from April 1, 2018


  5. Earlier, way bills were subject to state-specific rules and had to be generated through different state-specific portals. Under GST, E-way bill is governed by a uniform set of rules applicable throughout the country. It is generated electronically on the e-way bill portal.


  6. The government, while proposing the idea of incorporating E-way bill under GST, had the intention of creating an effective tool for tracking movement of goods and ensure various benefits to the industry. The steps included: Abolition of check-posts Seamless movement of goods within a state and across different state borders Boostto India's logistics ecosystem resulting in lesser traffic on major transportation routes Reduction in transportation costs and lead time by replacing physical check posts.


  7. The government is looking forward to implementing the E-way bill system across India in a phased manner latest by June 1, 2018 for both inter- and intra-state movement of goods.


  8. E-way bill for inter-state movement of goods was implemented from April 1, 2018. Subsequently, E-way bill for intra-state movement of goods have also been introduced in Andhra Pradesh, Gujarat, Kerala, Telangana, Uttar Pradesh, Bihar, Jharkhand, Haryana, Himachal Pradesh, Tripura and Uttarakhand


  9. Who should Generate an eWay Bill? Registered Person - Eway bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person. A Registered person or the transporter may choose to generate and carry eway bill even if the value of goods is less than Rs 50,000. Unregistered Persons - Unregistered persons are also required to generate e-Way Bill However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier. Transporter - Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill


  10. In the following cases it is not necessary to generate e-Way Bil: 1.The mode of transport is non-motor vehicle 2.Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs. 3.Goods transported under Customs supervision or under customs seal 4.Goods transported under Customs Bond from ICD to Customs port or from one custom station to another. 5.Transit cargo transported to or from Nepal or Bhutan 6.Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee 7.Empty Cargo containers are being transported 8.Consignor transporting goods to or from between place of business and a weighbridge for weighment at a distance of 20 kms, accompanied by a Delivery challan. 9.Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority. 10.Goods specifed as exempt from E-Way bill requirements in the respective State/Union territory GST Rule