Rule 138 of the Central Goods and Service Tax Rules, 2017 deals with the e-way bill which came into effect from 01.07.2017. But no rule has been framed at that time. Vide Notification No.27/2017-Central Tax, dated 30.08.2017, the Central Government framed rules for e-way bill. Rule 138 was substituted to the old rule and Rule 138A to 138D was inserted.
Rule 138 provides for the information to be furnished prior to commencement of movement of goods and generation of e-way bill.
Rule 138A provides for the documents and devices to be carried by a person-in-charge of a conveyance.
Rule 138B provides for the procedure for verification of documents and conveyances.
Rule 138C provides for inspection and verification of goods.
Rule 138D provides for facility for uploading information regarding declaration of vehicle.
For this purposes the following forms are prescribed=
Form GST EWB – 01 – E-way Bill;
Form GST EWB – 02 – Consolidated E-way Bill;
Form GST EWB – 03 – Verification Report;
Form GST EWB – 04 - Report of detention;
Form GST INV – 01 – Generation of Invoice Reference Number.
Form GST ENR – 01 – Application for enrolment under section 35(2) – for unregistered persons only
Vide Notification No. 74/2017-Central Tax, dated 29.12.2017 the Central Government notified the above rules that will come into effect from 01.02.2018.
E-way bill is an electronic document generated on the portal evidencing movement of goods. It has two components- Part A comprising of details of GSTIN of recipient, place of delivery, invoice or challan number and date, value of goods, HSG Code, transport document number and reasons for transportation. Part B comprises of transporter details such as vehicle number.
Every registered person who causes movement of goods of consignment of value more than 50,000/- is required to furnish above mention information in Part A of e-way bill.
The objectives for introduction of E-way bill are as follows-
Single e-way bill for hassle-free movement of goods throughout the country;
No need for separate transit pass in each State for movement of goods;
Shift from departmental-policing model to self declaration model for movement of goods.
The following are the benefits available-
Taxpayers/transporters need not visit any tax officers/check posts for generation of e-way bill/movement of goods across States;
No waiting time at check posts and faster movement of goods thereby optimum use of vehicles, resources since there are no check posts in GST regime;
User friendly e-way bill system;
Easy and quick generation of e-way bill;
Checks and balances for smooth tax administration and process simplification for easier verification of e-way Bill by tax officials.
Features of the E-way Bill portal
The following are the features of E-way portal-
User can create masters of his customers, suppliers and products for easy generation of e-way bill;
User can monitor e-way bills generated on his account/behalf;
Multiple modes for e-way Bill generation for ease of use;
User can create sub-users and roles on portal for generation of e-way bill;
Alerts will be sent to users via mail and SMS on registered mail id/mobile number;
Vehicle number can be entered either by the supplier of goods who generates EWB or the transporter;
QR code will be printed on each e-way bill for ease of seeing details;
Consolidated e-way bill can be generated for vehicle carrying multiple consignments.
The GST tax payers can register in the e-way bill system by giving their GSTIN numbers. The unregistered transporters and businesses can enroll under the e-way bill system by providing their PAN number or Aadhaar.
Modes of generation of e-way bill
The e-way bill can be generated in the following modes-
Web-online using browser on laptop or desktop or phones etc.,
Android based mobile app on mobile phones;
Via SMS through registered mobile number;
Via API (Application Program Interface) i.e, integration of IT system of user with e-way bill system for generation of e-way bill;
Tool based bulk generation of e-way bills;
Third party based system of Suvihda Providers.
E-way bill system in States
The following are the stages for the roll out of E-way bills-
The E-way bills will be rolled out on trial basis from 16.01.2018.
The E-way bill rules will come into effect in India from 01.02.2018.
The States can opt to follow e-way bill system at any time before 01.06.2018.
From 01.06.2018 the e-way bill rules will uniformly apply to all States.
The e-way bill system has already been in vogue in four States viz., Karnataka, Rajasthan, Uttarakhand, Sikkim and Kerala. These States together are generating nearly 1.4 lakh e-way bills per day.
Uttarakhand issued notification for e-way bill which came into effect from 01.01.2018;
Rajasthan issued notification for e-way bill which came into effect from 20.12.2017;
Karnataka issued notification for e-way bill which came into effect from 06.09.2017;