Page 275 - CA Final GST

Badlani Classes

E-Way Bill Format Standardized e-Way Different forms had to
Bill form be filled for
transporting goods to
different States
Objective Keeping a check on tax Keeping a check on tax
evasion by tracking the evasion by tracking the
movement of goods movement of goods
Applicability Applicable for all Way Bill was
movements-inter-state applicable mainly for
or intra-State inter-State movement
of goods
States Covered Applicable across all Way bill was not
the States applicable in all States

When to Generate E-Way Bill is required to be generated I case of movement of goods of
E-Way Bill consignment Value Exceeding Rs. 50,000/-.
(i) In Relation to Supply.
(ii) For Reasons other than supply (For Example, goods sent to job-
worker, goods sent on approval basis, replacement under
warranty, Recipient not known, supply for liquid gas where
quantity is not known, supply returns, exhibition or fairs, for own
use),
(iii) Due to inward supply from an unregistered person.
Meaning of Consignment value of goods shall be the value, determined in accordance
Consignment Value with the provisions of S.15, declared in an invoice, a bill of supply or a
delivery challan, as the case may be, issued in respect of the said consignment
and also includes the central tax, State or Union territory tax, integrated tax
and cess charged, if any, in the document and shall exclude the value of
exempt supply of goods where the invoice is issued in is respect of both
exempt and taxable supply of goods.
Certain Exception- • Where goods are sent by a principal located in one State to a Job-
No Threshold Limit worker Located in any other State, the E-Way Bill shall be generated
by the principal or the registered job-worker irrespective of the value
of the consignment.
• Where handicraft goods are transported from one side State or Union
territory to another State or Union territory by person who has been
exempted from the requirement of obtaining registration under
clauses (i) and (ii) of section 24, the E-Way Bill Shall be generated
by the said person irrespective of the value of the consignment.
E-Way Bill not (a) Where the goods being transported are specified in Annexure (8
Required entries-LPG, Kerosene, Postal Baggage, Precious metal, Jewellery,
Currency , HS Goods, Coral).
(b) Where the goods are being transported by a non-motorised
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.
(d) In respect of movement of goods within such areas as are notified
under rule 138(14) (d) of the Goods and Services Tax Rules of the
concerned State.
(e) Where the goods, other than de-oiled cake, being transported are
specified in the Schedule appended to NN-2/ 2017 – Central Tax
(Rate) Dated 28-Jun-2017 as amended from time to time. (Exempted Page274
goods).

Central Goods & Services Tax Act, 2017