Page 277 - CA Final GST

Badlani Classes

Reason of Transportation – Supply, Export or Import, Job Work,
SKD or CKD, Recipient not known, Line Sales, Sales Return,
Exhibition or fairs, For own use, Others.
• E-way Bill will be generated by the registered person who cause
movement of goods, whether in his own conveyance or a hired one,
after furnishing information in part B of FROM GST EWB – 01.
• Part B of FROM GST EWB-01contains Vehicle Number for Road,
Transport Document Number/Defence Vehicle No. / Temporary
Vehicle Registration No./ Nepal or Bhutan Vehicle Registration No.
E-Way Bill by • Transporter can register himself on the GSTN portal or can also
Transporter enroll on the e-Way Bill Portal and get transporter ID.
• The Registered person causing movement of goods by road can also
authorize transporter for furnishing information in Part A of From
GST EWB-01.
• Where E-Way Bill is not generated by the registered consignor or
consignee and goods are handed over to a transporter, the registered
person shall furnish information relating to transporter in Part B of
FORM GST EWB-01 and the E-Way Bill Shall be generated by the
transporter on the basis of the information furnished by registered
person in Part A of FORM GST EWB-01.
E-Way Bill by un- • Where movement is caused by unregistered person, the E-way Bill
registered person in will be generated by the unregistered person or the transporter.
case of movement of • Where goods are supplied by unregistered supplier to a registered
goods by road recipient, the known at time of commencement of movement of
goods.
E-way Bill in case of • The information in Part-A of FORM GST EWB-01 will be
movement by furnished by the resisted person causing movement of goods.
railway/ air/ vessel • Information in Part-B of FORM GST EWB-01 shall be furnished
by the registered supplier or the registered recipient either before or
after the commencement of movement of goods.
• Where the goods are transported by railways, the railways shall not
deliver the goods unless the E-way Bill required under these rules is
produced at the time of delivery.
Relief upto 50Km. • Where the goods are transported for a distance of less than 50 Km
within the State from the place of business of the consignor to the
place of business of the transporter for further transportation, the
supplier or the recipient or the transporter may not furnish the details
of conveyance in Part B of FORM GST EWB-01.
• Where the goods are transported for a distance of upto 50 Km 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 the conveyance in Part B of FORM GST EWB-01 may
not be updated in the E-way Bill.
Change of In Case of transfer by transporter from one conveyance to another, the
conveyance in- transporter may generate another E-Way Bill after updating the details in Part
transit B of FORM GST EWB-01.
Assignment of E- • The consignor or the recipient, who has furnished the information in
way Bill number Part-A of FORM GST EWB-01, or the transporter, may assign the
E-Way Bill Number to another registered or enrolled transporter for
updating the information in Part-B of FORM GST EWB-01 for
further movement of consignment.
• Once the details of the conveyance have been updated by the Page276
transporter in Part B of FORM GST EWB-01, the consignor or

Central Goods & Services Tax Act, 2017