E-way bills

Introduction

E-Way Bill is the short form of Electronic Way Bill which is introduced under GST regime from 1 April 2018 countrywide. It is a unique document or a bill, which is electronically generated for the specific consignment/movement of goods from one place to another, either inter-state or intra-state of value of more than INR 50,000. The physical copy of the e way bill must be present with the goods transported.

GST eWay Bill is a document which is generated online for tracking of goods that are in transit. This has been done to make the system centralized and in orderto have proper tracking of the goods in transportation

Sprinthub Solutions can help you in generating eWay Bill just by following certain steps by providing the best assistance, timely delivery and guaranteeing the highest customer satisfaction. You may get in touch with our team on 096436-69475 or email info@sprinthub.in for GST eWay Bill.

Applicability

Supply more than 50,000: If taxable person supply goods with the value more than 50000 than taxpayer should required to get E-way bill generated.

Transfer of goods more than 50,000 : If taxable person transfers goods from one godown to another with the value more than 50000 than taxpayer should required to get E-way bill generated

Purchase from unregistered person with value more than 50,000: If taxable person purchase goods from an unregistered person under GST with the value more than 50,000 than taxpayer should required to get E-way bill generated

Documents Required for Generation of E-Way Bill

Invoice/bill

of supply/Delivery Challan by supplier

Transportation through road

Transporter ID
Vehicle number

Transportation through rail, air or ship

Transporter ID
Transport document number

Procedure

1. Complete the Application Form

You are requested to first fill the simple questionnaire provided by our expert team which will enable us to know the details of your eWay Bill.

4.Submission of the form

After verification of all the data provided, the professional will discuss the matter with the clients and after the approval will generate the eWay Bill.

2. Document Processing

At the second step you will be required to produce the documents in accordance with the questionnaire filled based upon which case will be dealt so that we can arrange them as per the requirement and for further processing.

5.Information to Client

After submitting all the documents, the GST eWay Bill will be provided to the client via mail.

3. Preparation of form filing

After arranging the documents we will begin with the preparation of Eway Bill online on the GST Portal

Eligibility for GST Registration

Supplier of Goods (Turnover Exceeding 40 Lakhs)

: Business having Aggregate turnover of more than Rs. 40 lakhs during financial year needs to take GST registration with terms and conditions. (Rs. 20 lakhs for North Eastern states and Rs. 10 Lakhs in special category states)

Supplier of services

: Aggregate turnover of more than Rs. 20 lakhs during financial year needs to take GST registration. (Rs. 10 lakhs for North Eastern states)

Registered under Previous Indirect tax:

Businesses registered under any previous indirect tax law

Interstate supply of Goods and Services:

Lastly, after the approval a Certificate of Incorporation will be provided through e-mail which signifies that the office has been setup.

Input Service Distributor:

An Input service distributor (ISD) is a business which receives invoices for services used by its branches. It distributes the tax paid, to such branches on a proportional basis by issuing an ISD invoice.

Casual taxable person:

Casual taxable person is the one who occasionally supplies goods and/or services in a territory where GST is applicable but he does not have any fixed place of business such person is also required to get registered its business under GST

Non-Resident taxable person:

Non-Resident taxable person is a person who is not resident of country having GST and supply Goods and Services in such territory is required to get registered its business under GST.

Reverse Charge Mechanism (RCM):

Businesses who need to pay taxes under the RCM.

E-Commerce operators and Vendors:

Every e-commerce portal and vendors who are selling their products online.

Notes:

Special states Arunachal Pradesh, Assam, Jammu & Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, Uttarakhand

Additional Information

At Sprinthub Solutions we take proper care while preparing the documents and ensure that the client is well informed about the process of his working.

How to Generate E-Way bill – E-way can be generated through GST portal in Form GST EWB 01. It contains 2 parts, Part-A contains the details of goods transported and in Part-B, we have to give the vehicle no or the GST no of transporter from which the goods are transported.

Validity of E-Way Bill –

Less than 100 Kms- 24 hours

Every 100 Km or part thereof thereafter – Additional 24 hours

Consolidated E-Way bill- If there are multiple consignments going to same place having the aggregate value more than 50,000 then the seller can generate the consolidated E-Way bill in form GST-EWB 02 and separately indicate the serial no of e way bill on each consignment.

Supply by unregistered person- If an unregistered person makes supply of Goods causes the movement of Goods from one place to another then that unregistered person or transporter is required to generate the bill. That means E-way bill is required to get generated irrespective of nature of the supplier. Even if the supply is made by the unregistered person E-way bill is required to get generated by the recipient of goods.

Cases where E-way bill is not required

E-way bill is optional for Goods of value less than Rs. 50,000 (except where it is mandatory like in the movement of Handicraft goods and movement of goods for Inter-state Job work)

When Goods are being transported by a non- motorized conveyance.

When Transported Goods are alcoholic liquor for human consumption, petroleum crude, high-speed diesel, petrol, natural gas or aviation turbine fuel( Goods exempted as per the State or Union Territory GST Rules).

When Goods transported are empty cargo containers.

One does not require to Generate e-way bill in case Goods are transported through customs ports, or airports or air cargo complex or land customs station to Inland Container Depot or through Container Freight Station for clearance by Customs.

One does not require to Generate e-way bill in case, the consignor is transporting the goods from place of business to the weighbridge to get the goods weighed. However, this distance should not be more than 20 kms and consignor should have the Delivery Challan with him.Open in WP Editor

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