Page 274 - CA Final GST

Badlani Classes

Chapter : 28

E-Way Bill

Overview of E-Way Electronic Way Bill (e-Way Bill) is basically a compliance mechanism
Bill wherein by way of a digital interface the person causing the movement of
goods uploads the relevant information prior to the commencement of
movement of goods and generates e-Way Bill on the GST portal.

Date of Implementation
16 –Jan – 18 1-Apr-18 1-Jun-18
Trial run for inter-state compulsory for inter- Compulsory for inter-
supply state supply state as well as intra-
state supply
Different states can have different dates for implantation of E-Way Bill but
all state shall have to come on board before 1-Jun-18.

Vide NN-15/2018 – Central Tax, Sated 23-Mar- 2018, 1-April-2018 is
notified as the effective date from which provision of rule 138 [except Rule
138(7)], Rule 138A, Rule 138C and Rule 138D shall come into force.

Features GST Regime Earlier Tax Regime
Linking to tax returns Relevant details in Not Liked to tax
GSTR-1 get auto- returns
populated on the basis
of details furnished in
e-way Bill forms.
Registration Optional, can get Optional
requirement for Transport ID also
transporters
HSN Requirement HSN to be mentioned No Requirement to
on E-Way Bill mention HSN
No Double Checking E-Way Bill Verified No such provision was
once cannot be there
checked again during
transit unless
information of tax
evasion is received
Report of Detention Transporters can No Such reporting was
prepare report of there
detention if detained
for more than 30
minutes
Requirement of Recipients required to No requirement of
consignee’s accept or reject within consignee’s
Acceptance specified time acceptance was there
Uniformity of name it has uniform name There were different
across the states names in different
States Page273

Central Goods & Services Tax Act, 2017