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Sep 4, 2017

All About GST E-Way Bill

The Central Government made 6th amendment in Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017) to incorporate the left out provisions for e-way bill.

The Notification no.27/2017-CT dated 30.08.2017 resulted into substitution of Rule 138 with new Rule 138 with further addition of new set of rules i.e. 138A to 138D. But, the date of the implementation of these rules has not been notified till date.

This article is an attempt to deal with entire set of rule spertaining to the e-way bill.

1. What is an E-Way Bill?
The e-way bill means an electronic way bill. It is meant for movement of goods. It has to be generated on the GSTN.

2. Generation of an E-Way Bill

A. Mandatory E-Way Bill

Rule 138 of CGST Rules mandates the generation of E-way in following transactions:

i. BY REGISTERED PERSON: Every registered person who causes movement of goods of consignment value exceeding Rs. 50,000/-.
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,

 Shall furnish information relating to the said goods in Part A of FORM GST EWB-01, electronically before the commencement of such movement of goods.

  Condition 1 - The value of consignment should exceed Rs. 50,000/-.
  Condition 2- It is to be generated prior to commencement of movement of goods.

  Observation- The expression "for reasons other than supply" will include job work, removal for testing purpose, send on approval basis, etc.

ii. Registered Person is Consignor or Consignee (Mode of Transport May be Owned or Hired) or is Recipient of Goods: Where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one or by railways or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.

iii. Registered Person Giving the Goods to the Transporter of Goods: Where the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01
B. Optional E-Way Bill

In following transactions, the generation of e-way bill is optional:

a Less than Rs. 50,000 - The registered person or the transporter may, at their option, generate and carry the e-way bill even if the value of the consignment is less than Rs. 50,000.

b Unregistered Person - Where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01.

c Distance of less than 10 KMS - Where the goods are transported for a distance of less than 10 kms within the State or Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01.

C. Important Explanation under Rule 138

i. Recipient Deemed as Supplier
  Explanation 1 – For the purposes of this sub-Rule, where the goods are supplied by an unregistered supplier to a recipient who is registered, the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of the movement of goods.

ii. Transportation by Rail, air or Vessel
  Explanation 2 – The information in Part A of FORM GST EWB-01 shall be furnished by the consignor or the recipient of the supply as consignee where the goods are transported by railways or by air or by vessel.
Procedure under E-Way Bill

3. The following procedure is to be adopted towards e-way bill:

3.1. Generation of EBN: Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.

3.2. Transfer from one Conveyance to Another: Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:

Optional -Where the goods are transported for a distance of less than 10 kilometers within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance is not mandatorily required to be updated in the E-way bill.

Caution- It should be cautiously exercised since if there are two ways to a destination and one route is shorter than 10 kms and other is more than 10 kms then in such situation, then it is advisable to mandatorily change the details of conveyance otherwise it may lead to unwanted litigation.

3.3. Multiple Consignments : Where multiple consignments are intended to be transported in one conveyance then the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal.

In such a transaction once individual e-way bills are generated, a consolidated e-way bill, in FORM GST EWB-02,has to be also generated by the transporter on the common portal prior to the movement of goods.

Caution–Multiple consignments can emerge as one of the biggest area of dispute.

3.4. E-Way Bill not Generated: Where the consignor or the consignee has not generated the e-way bill, as per sub-rule (1) of Rule 138 of CGST Rules, in FORM GST EWB-01for the goods exceeding the value of Rs. 50,000 then the transporter shall generate FORM GST EWB-01 on the basis of invoice or bill of supply or delivery challan, as the case may be.

The transporter may also generate a consolidated e-way bill in FORM GST EWB-02 on the common portal prior to the movement of such goods.

Note–The onus is upon the transporter to generate the e-way bill where it is not generated by consignor or consignee of the goods intended to be moved from one place to other.

3.5. Details of E-Way Bill in GSTR-1: The information furnished in Part A of FORM GST EWB-01 shall be made available to the registered supplier on the common portal for furnishing such details in turn in FORM GSTR-1.

Where the information has been furnished by an unregistered supplier in FORM GST EWB-01, then he shall be informed electronically, provided his mobile number or the email is available.

3.6. Cancellation of E-Way Bill: Where thee-way bill has been generated but goods are either not transported or are not transported as per the details furnished in the e-way bill, then e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the E-way bill:

Note- The word "may" is used, under sub-rule (9) of Rule 138,for cancellation within 24 hours. The reason of usage of "may" can be due to a simple fact that even otherwise an e-way bill meant for movement upto 100 kms is valid only for one day i.e. 24 hours. Hence, it may be a reason for usage of word "may" rather than "shall".

No Cancellation - Thee-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of Rule 138Bof the rules.

3.7. Validity Period of E-Way Bill: The e-way bill or a consolidated E-way bill generated under this Rule shall be valid for the period as mentioned in the table below from the relevant date :

Sr. No. Distance Validity Period
1. Upto 100 km 1 day
2. For every 100 km or part thereafter One additional day
Explanation Under Sub-Rule (10) of Rule 138 on "Relevant Date"

Explanation–From the "relevant date" shall mean the date on which the e-way bill has been generated and the period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as 24 hours.

Extension– The Commissioner may, by notification, extend the validity period of the e-way bill for certain categories of goods as may be specified therein.

After Validity Period-Where under circumstances of an exceptional nature i.e. situation beyond control, the goods cannot be transported within the validity period of the e-way bill, then the transporter may generate another e-way bill after updating the details in Part B of FORM GST EWB-01.

3.8. Acceptance or Rejection of Consignment: The details of e-way bill 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.

3.9. Deemed Acceptance: Where the recipient does not communicate his acceptance or rejection within 72 hours of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.

3.10. Validity in States and Union Territory - The e-way bill generated under this Rule or under Rule 138 of CGST Rules shall be valid in every State and Union territory.

3.11. No Requirement of E-Way Bill -The e-way bill is not required to be generated for the following : –

a. where the goods being transported are specified under sr.no.1 to 154 in Annexure provided under Notification no. 27/2017 - CT
b. Where the goods are being transported by a non-motorized conveyance.
c. where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and
d. in respect of movement of goods within such areas as are notified under clause(d) of sub-rule (14) of Rule 138 of the Goods and Services Tax Rules of the concerned State.
Note - The facility of generation and cancellation of e-way bill may also be made available through SMS.
ANNEXURE
[(See rule 138 (14)]
S. No. Chapter or Heading or Sub-heading or Tariff item Description of Goods
1. 0101 Live asses, mules and hinnies
2. 0102 Live bovine animals
3. 0103 Live swine
4. 0104 Live sheep and goats
5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6. 0106 Other live animal such as Mammals, Birds, Insects
7. 0201 Meat of bovine animals, fresh and chilled.
8. 0202 Meat of bovine animals frozen [other than frozen and put up in unit container]
9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and
put up in unit container]
11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
12. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers
18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
19. 0301 Live fish.
20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled.
22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.
23. 0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh
or chilled.
25. 0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
26. 0403 Curd; Lassi; Butter milk
27. 0406 Chena or paneer, other than put up in unit containers and bearing a registered brand name;
28. 0407 Birds' eggs, in shell, fresh, preserved or cooked
29. 0409 Natural honey, other than put up in unit container and bearing a registered brand name
30. 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair
31. 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32. 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33. 0511 Semen including frozen semen
34. 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35. 0701 Potatoes, fresh or chilled.
36. 0702 Tomatoes, fresh or chilled.
37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41. 0707 Cucumbers and gherkins, fresh or chilled.
42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
43. 0709 Other vegetables, fresh or chilled.
44. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split.
46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled
48. 0801 Brazil nuts, fresh, whether or not shelled or peeled
49. 0802 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
50. 0803 Bananas, including plantains, fresh or dried
51. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52. 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53. 0806 Grapes, fresh
54. 0807 Melons (including watermelons) and papaws (papayas), fresh.
55. 0808 Apples, pears and quinces, fresh.
56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
58. 0814 Peel of citrus fruit or melons (including watermelons), fresh.
59. 9 All goods of seed quality
60. 0901 Coffee beans, not roasted
61. 0902 Unprocessed green leaves of tea
62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63. 0910 11 10 Fresh ginger, other than in processed form
64. 0910 30 10 Fresh turmeric, other than in processed form
65. 1001 Wheat and meslin [other than those put up in unit container and bearing a registered brand name]
66. 1002 Rye [other than those put up in unit container and bearing a registered brand name]
67. 1003 Barley [other than those put up in unit container and bearing a registered brand name]
68. 1004 Oats [other than those put up in unit container and bearing a registered brand name]
69. 1005 Maize (corn) [other than those put up in unit container and bearing a registered brand name]
70. 1006 Rice [other than those put up in unit container and bearing a registered brand name]
71. 1007 Grain sorghum [other than those put up in unit container and bearing a registered brand name]
72. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]
73. 1101 Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75. 1103 Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76. 1104 Cereal grains hulled
77. 1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]
79. 12 All goods of seed quality
80. 1201 Soya beans, whether or not broken, of seed quality.
81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality
82. 1204 Linseed, whether or not broken, of seed quality.
83. 1205 Rape or colza seeds, whether or not broken, of seed quality.
84. 1206 Sunflower seeds, whether or not broken, of seed quality.
85. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
86. 1209 Seeds, fruit and spores, of a kind used for sowing.
87. 1210 Hop cones, fresh.
88. 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92. 1301 Lac and Shellac
93. 1404 90 40 Betel leaves
94. 1701 or 1702 Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96. 1905 Pappad
97. 1905 Bread (branded or otherwise), except pizza bread
98. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
99. 2201 Non-alcoholic Toddy, Neera including date and palm neera
100. 2202 90 90 Tender coconut water other than put up in unit container and bearing a registered brand name
101. 2302, 2304, 2305, 2306, 2308, 2309 Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake
102. 2501 Salt, all types
103. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
104. 3002 Human Blood and its components
105. 3006 All types of contraceptives
106. 3101 All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
107. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
108. 3825 Municipal waste, sewage sludge, clinical waste
109. 3926 Plastic bangles
110. 4014 Condoms and contraceptives
111. 4401 Firewood or fuel wood
112. 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated
113. 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
114. 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government
115. 48 / 4907 Rupee notes when sold to the Reserve Bank of India
116. 4907 Cheques, lose or in book form
117. 4901 Printed books, including Braille books
118. 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
119. 4903 Children's picture, drawing or colouring books
120. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
121. 5001 Silkworm laying, cocoon
122. 5002 Raw silk
123. 5003 Silk waste
124. 5101 Wool, not carded or combed
125. 5102 Fine or coarse animal hair, not carded or combed
126. 5103 Waste of wool or of fine or coarse animal hair
127. 52 Gandhi Topi
128. 52 Khadi yarn
129. 5303 Jute fibres, raw or processed but not spun
130. 5305 Coconut, coir fibre
131. 63 Indian National Flag
132. 6703 Human hair, dressed, thinned, bleached or otherwise worked
133. 6912 00 40 Earthen pot and clay lamps
134. 7018 Glass bangles (except those made from precious metals)
135. 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
136. 8445 Amber charkha
137. 8446 Handloom [weaving machinery]
138. 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
139. 8803 Parts of goods of heading 8801
140. 9021 Hearing aids
141. 92 Indigenous handmade musical instruments
142. 9603 Muddhas made of sarkanda and phoolbaharijhadoo
143. 9609 Slate pencils and chalk sticks
144. 9610 00 00 Slates
145. 9803 Passenger baggage
146. Any chapter Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya(mixture of cowdung, desi ghee, milk and curd);

(ii) Sacred thread (commonly known as yagnopavit);

(iii) Wooden khadau;

(iv) Panchamrit,

(v) Vibhuti sold by religious institutions,

(vi) Unbranded honey

(vii) Wick for diya.

(viii) Roli(ix) Kalava (Raksha sutra)

(x) Chandantika

147. Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
148. Kerosene oil sold under PDS
149. Postal baggage transported by Department of Posts
150. Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
151. Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
152. Currency
153. Used personal and household effects
154. Coral, unworked (0508) and worked coral (9601);
4. Documents and Devices to be Carried by a Person-in-Charge of a Conveyance

4.1. Physical Documents or Virtual Mapped - As per Rule 138 A, the person in charge of a conveyance shall carry:

a. The invoice or bill of supply or delivery challan, as the case may be ; and
b. A copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner.
4.2. Invoice Reference Number -The tax invoice issued by a registered person shall be uploaded by him in FORM GST INV-1 and an Invoice Reference Number shall be obtained from the common portal and the same shall be produced for verification by the proper officer in lieu of the tax invoice.

4.3. Validity- Invoice Reference Number shall be valid for a period of 30 days from the date of uploading a tax invoice.

4.4. Auto-Populated - The information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.

4.5. Unique Radio Frequency Identification Device - The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.

4.6. Mandatory Documents –Notwithstanding anything contained clause (b) of sub-rule (1) of Rule 138A of the CGST Rules, 2017, the Commissioner may by notification require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill where circumstances so warrant:

a. Tax invoice or bill of supply or bill of entry; or
b. A delivery challan, where the goods are transported for reasons other than byway of supply.
5. Verification of Documents and Conveyances

Rule 138 B provides for verification of documents and conveyance in the following manner:

5.1. Interception of Vehicle- As per provisions of Rule 138B of the CGST Rules, 2017, the proper officer under the authority by the Commissioner or an officer empowered by him, may intercept any conveyance to verify the E-way bill number in physical form for inter-state and intra-state movement of goods.

5.2. Installation of RFID- The Commissioner shall direct for installation of Radio Frequency Identification Device (RFID) at places to verify the movement of vehicles pertaining to a mapped e-way bill.

5.3. Physical Verification on Specific Information- On receipt of specific information about evasion of tax, the physical verification of conveyances can be carried out by any officers after obtaining necessary approval of the Commissioner or an officer authorized by him in this behalf.

6. Inspection and Verification of Goods

6.1. Summary Report- The proper officer shall record online, within 24 hours of inspection, the summary report of every inspection of goods in Part A of FORM GSTEWB-03.

6.2. Final Report - The final report in Part B of FORMGST EWB-03 shall be recorded within 3 days of such inspection.

6.3. No Further Verification- Once the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State then no further physical verification of the said conveyance shall be carried out again in the State.

It can be done only if specific information relating to evasion of tax is made available subsequent to the first verification.

7. Facility for Uploading Information Regarding Detention of Vehicle

7.1. Detention Beyond 30 Minutes- Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal as provided under Rule 138D of the CGST Rules, 2017.

Observation- It is a welcome step and in fact will bring transparency in system.

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