Roads to Wealth! Chambal Expressway connecting Delhi-Mumbai Expressway to boost real estate prices in Madhya Pradesh and Rajasthan. Also- India has recently  embarked on a phased e-way Bill System for Inter-State movement of goods from 1st April 2018, which promises transporters  host of new enabling provision for the logistics players.
Roads to Wealth! Chambal Expressway connecting Delhi-Mumbai Expressway to boost real estate prices in Madhya Pradesh and Rajasthan. Also- India has recently embarked on a phased e-way Bill System for Inter-State movement of goods from 1st April 2018, which promises transporters host of new enabling provision for the logistics players.

India embarks on e-way Bill System for Inter-State movement of goods

The e-way Bill System for Inter-State movement of goods across the country is being introduced from 01st April 2018. To make the smooth the adoption of new modalities ministry of finance has issued clarifications pertaining to few expected conditions.

Few clarifications regarding the new e-way bill system are as follows:

  1. Situation: -Consider a situation where a consignor is required to move goods from City X to City Z. He appoints Transporter A for movement of his goods. Transporter A moves the goods from City X to City Y. For completing the movement of goods i.e. from City Y to City Z, Transporter A now hands over the goods to Transporter B. Thereafter, the goods are moved to the destination i.e. from City Y to City Z by Transporter B. How would the e-way bill be generated in such situations?

Clarification : -It is clarified that in such a scenario, only one e-way bill would be required. PART A of FORMGST EWB-01 can be filled by the consignor and then the e-way bill will be assigned by the consignor to Transporter A. Transporter A will fill the vehicle details, etc. in PART B of FORMGST EWB-01and will move the goods from City X to City Y.

On reaching City Y, Transporter A will assign the said e-way bill to the Transporter B. Thereafter, Transporter B will be able to update the details of PART B of FORMGST EWB-01. Transporter B will fill the details of his vehicle and move the goods from City Y to City Z.

  1. Situation : – Consider a situation where a Consignor hands over his goods for transportation on Friday to transporter. But, the assigned transporter starts the movement of goods on Monday. How would the validity of e-way bill be calculated in such situations?

Clarification: -It is clarified that the validity period of e-way bill starts only after the details in PART B of FORMGST EWB-01 are updated by the transporter for the first time.

In the given situation, Consignor can fill the details in PART A of FORMGST EWB-01 on Friday and handover his goods to the transporter. When the transporter is ready to move the goods, he can fill the PART B of FORMGST EWB-01 i.e. the assigned transporter can fill the details in PART B of FORMGST EWB-01 on Monday and the validity period of the e-way bill will start from Monday.

News Update| Roll-out of e-Way Bill system for Intra-State movement of goods in the States of Andhra Pradesh, Gujarat, Kerala, Telangana and Uttar Pradesh from 15th April, 2018.

As per the decision of GST Council, e-Way Bill system for all inter-State movement of goods has been rolled-out from 01stApril, 2018. E-way Bill system for Intra-State movement of goods in the State of Karnataka is also operational from the said date.  E-Way Bills are getting generated successfully and till 09thApril, 2018 more than sixty three lakh e-Way Bills have been successfully generated.

It is hereby informed that e-Way Bill system for Intra-State movement of goods would be implemented from 15th April, 2018 in the following States:-

(i)         Andhra Pradesh

(ii)        Gujarat

(iii)       Kerala

(iv)       Telangana

(v)        Uttar Pradesh

With the roll-out of e-Way Bill system in these States, it is expected that trade and industry will be further facilitated insofar as the transport of goods is concerned, thereby eventually paving the way for a nation-wide single e-Way Bill system.

 

News Update: 23 April 2018: Roll-out of e-Way Bill system in Arunachal Pradesh, Madhya Pradesh, Meghalaya, Sikkim and Puducherry from 25th April, 2018

As per the decision of the GST Council, e-Way Bill system for Inter-State movement of goods has been rolled-out from 01st April, 2018. As on 20th April, 2018, e-Way Bill system for Intra-State movement of goods has been rolled-out in the States of Andhra Pradesh, Bihar, Gujarat, Haryana, Himachal Pradesh, Jharkhand, Karnataka, Kerala, Telangana, Tripura, Uttarakhand and Uttar Pradesh.  E-Way Bills are getting generated successfully and till 22ndApril, 2018 more than one crore eighty four lakh e-Way Bills have been successfully generated which includes more than twenty two lakh e-Way Bills for Intra-State movement of Goods.
Further, clarifying on the issues regarding “Bill To Ship To” for e-Way Bill under CGST Rules, 2017, based on a number of representations have been received seeking clarifications in relation to requirement of e-Way Bill for “Bill To Ship To” model of supplies; The Ministry of Finance has issued a simplified elaboration.
In a typical “Bill To Ship To” model of supply, there are three persons involved in a transaction, namely:
  • ‘A’ is the person who has ordered ‘B’ to send goods directly to ‘C’.
  • ‘B’ is the person who is sending goods directly to ‘C’ on behalf of ‘A’.
  • ‘C’ is the recipient of goods.

 

  1. In this complete scenario two supplies are involved and accordingly two tax invoices are required to be issued:
  • Invoice -1, which would be issued by ‘B’ to ‘A’.
  • Invoice -2 which would be issued by ‘A’ to ‘C’.

 

  1. Queries have been raised as to who would generate the e-Way Bill for the movement of goods which is taking place from ‘B’ to ‘C’ on behalf of ‘A’. It is clarified that as per the CGST Rules, 2017 either ‘A’ or ‘B’ can generate the e-Way Bill but it may be noted that only one e-Way Bill is required to be generated as per the following procedure:

Case -1: Where e-Way Bill is generated by ‘B’, the following fields shall be filled in Part A of GST FORM EWB-01:

                       

1. Bill From: In this field details of ‘B’ are supposed to be filled.

 

2. Dispatch From: This is the place from where goods are actually dispatched. It may be the principal or additional place of business of ‘B’.
3. Bill To: In this field details of ‘A’ are supposed to be filled.
4. Ship to:  In this field address of ‘C’ is supposed to be filled.
5. Invoice Details: Details of Invoice-1 are supposed to be filled

 

Case -2: Where e-Way Bill is generated by ‘A’, the following fields shall be filled in Part A of GST FORM EWB-01:

 

1. Bill From: In this field details of ‘A’ are supposed to be filled.

 

2. Dispatch From: This is the place from where goods are actually dispatched. It may be the principal or additional place of business of ‘B’.
3. Bill To: In this field details of ‘C’ are supposed to be filled.
4. Ship to:  In this field address of ‘C’ is supposed to be filled.
5. Invoice Details: Details of Invoice-2 are supposed to be filled.

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