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125 e way bill - bcic - 070220
1.
eWay Bill Under GST Deepak
Kumar Jain B.Com., ACA., ACS., LLB 07-Feb-2020
2.
Accolet supports “Bhiksh
Daan Foundation”, a registered charitable trust. Bhiksh Daan, is a means to social cause. We are honored to be part of the noble cause. © 2019 Accolet Advisors Private Limited | All Rights Reserved Index: eWay Bill • Requirement • Need • Documentation • What is required • What to fill • Who to fill • Validity • Exemptions • Penalty • Blocking or unblocking of Way bills • eWay bill + Vahan System • Select case laws • Practical issues 2
3.
Accolet supports “Bhiksh
Daan Foundation”, a registered charitable trust. Bhiksh Daan, is a means to social cause. We are honored to be part of the noble cause. © 2019 Accolet Advisors Private Limited | All Rights Reserved eWay Bill Requirement • Every registered person • Who causes movement of goods • Of consignment value exceeding INR 50,000/- (including tax) • In relation to supply; or • For reasons other than supply (sales return, stock transfer, job-work); or • As inward supply from URD supplier • Shall before commencement • Furnish information electronically • In Part A of Form GST EWB-01 3 Statutory Provisions • Section 68 of CGST Act • Chapter XVI of CGST Rules • Rules 138, 138A to 138D • Form GST EWB-01 to GST EWB-06 • GST INV-01 • Notification No. 27/2017-CTax, dated 30-08-17 • Notification No. 74/2017-CTax, dated 29-12-17 • www.ewaybillgst.gov.in
4.
Accolet supports “Bhiksh
Daan Foundation”, a registered charitable trust. Bhiksh Daan, is a means to social cause. We are honored to be part of the noble cause. © 2019 Accolet Advisors Private Limited | All Rights Reserved eWay Bill, the need Account first, move later: • Common e-waybill for movement of goods anywhere in India • No transit pass for movement between States • Control over movement • Controlling tax evasion • Traceability of transaction • Faster clearance at check-post 4
5.
Accolet supports “Bhiksh
Daan Foundation”, a registered charitable trust. Bhiksh Daan, is a means to social cause. We are honored to be part of the noble cause. © 2019 Accolet Advisors Private Limited | All Rights Reserved Documentation: what is required • Number of eWay bills: • One Consignment = One Document = One eWay Bill • One Invoice = Multiple Consignments = Multiple Challans = Multiple eWay Bills = Single Vehicle = Consolidated eWay Bill • One Invoice = Multiple Consignments = Multiple Challans = Multiple Vehicle = Multiple eWay Bills • One Invoice = Single Vehicle = Multiple Transporter = Multiple Challan/ Transhipment = Single eWay Bill [Transporter to update details] • Multiple invoices: Single eWay Bill = Not Allowed • Documents required for generation: • Invoice or Bill of Supply or Challan related to movement of goods • In case transport by road: Transporter ID or Vehicle number • In case transport by rail, air, or ship: Transporter ID, Transport document number, and date on the document 5
6.
Accolet supports “Bhiksh
Daan Foundation”, a registered charitable trust. Bhiksh Daan, is a means to social cause. We are honored to be part of the noble cause. © 2019 Accolet Advisors Private Limited | All Rights Reserved Documentation: what to fill PART A • Choose Outward or Inward • Outward ~>Supply, export, Jobwork, SKD/CKD, Recipient not known, own use, Exhibition, line sales, others • Inward ~> Supply, Import, SKD/CKD, Jobwork Returns, Sales Return, Exhibition, own use, others • Document type: Invoice / Bill of Supply/ challan/ credit note/ Bill of entry or others • Document No. & Date : Document/invoice number & Date • Despatch from & Dispatch to: Name, GSTIN, Address, Pincode [GSTIN/ URP] • Item details: Product name, Description, HSN Code, Quantity, Unit, Value/Taxable value, Tax rates • Transporter details: Mode of transport (Road/rail/ship/air), the approximate distance (in KM) PART B • Transporter name, transporter ID, transporter Doc. No. & Date or Vehicle number for movement 6
7.
Accolet supports “Bhiksh
Daan Foundation”, a registered charitable trust. Bhiksh Daan, is a means to social cause. We are honored to be part of the noble cause. © 2019 Accolet Advisors Private Limited | All Rights Reserved Documentation: who to fill • Part A has to be filled up at the time of Generation of the e-Way Bill for the first time by: • the Supplier or • the Recipient where the supplier is unregistered or • the e-commerce operator, if supplied on an e-commerce platform • the transporter, if no e-Way Bill was generated for that Invoice/challan by supplier/ recipient as the case may be • Part B with vehicle or conveyance details has to be filled up by the supplier transporting goods on either own or through a hired conveyance. • Alternatively, where the supplier uses the services of a transporter then Information related to part A can be sent to the transporter and the transporter generates e-Way Bill, by filling Part B, after being authorised by the supplier Exception: • Part B details are not required where the goods are transported for a distance of less than 10 kilometres within the State or Union territory between consignor-consignee place. 7
8.
Accolet supports “Bhiksh
Daan Foundation”, a registered charitable trust. Bhiksh Daan, is a means to social cause. We are honored to be part of the noble cause. © 2019 Accolet Advisors Private Limited | All Rights Reserved Documentation: validity Validity of eWay Bills • Less than 100 km: One day • 100 km or more but less than 300km: Three day • 300 km or more but less than 500km: Five days • 500 km or more but less than 1000km: Ten days • 1000 km or more: Fifteen days • eWay Bill amendment is not possible • eWay Bill can be cancelled by supplier within 24 hours of its generation, unless verified by proper officer • The details of e-way bill generated 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 and would be deemed to be accepted if not rejected within 72 hours (3 days) • Supplier or the transporter, is empowered to extend validity multiple times (4 hours before expiry): new eway bill number will be allotted each time • Transporter empowered to update vehicle details multiple times before it reaches destination 8
9.
Accolet supports “Bhiksh
Daan Foundation”, a registered charitable trust. Bhiksh Daan, is a means to social cause. We are honored to be part of the noble cause. © 2019 Accolet Advisors Private Limited | All Rights Reserved Exemption • The mode of transport is non-motor vehicle • Goods transported from Customs port, airport, air cargo complex or land customs station to Inland Container Depot (ICD) or Container Freight Station (CFS) for clearance by Customs. • Goods transported under Customs supervision or under customs seal • Goods transported under Customs Bond from ICD to Customs port or from one custom station to another. • Transit cargo transported to or from Nepal or Bhutan • Movement of goods caused by defence formation under Ministry of defence as a consignor or consignee • Empty Cargo containers are being transported • Consignor transporting goods to or from between place of business and a weighbridge for weighment at a distance of 20 kms, accompanied by a Delivery challan. • Goods being transported by rail where the Consignor of goods is the Central Government, State Governments or a local authority. • Goods specified as exempt from E-Way bill requirements in the respective State/Union territory GST Rules. • Transport of certain specified goods- Includes the list of exempt supply of goods, Annexure to Rule 138(14), goods treated as no supply as per Schedule III, Certain schedule to Central tax Rate notifications. 9
10.
Accolet supports “Bhiksh
Daan Foundation”, a registered charitable trust. Bhiksh Daan, is a means to social cause. We are honored to be part of the noble cause. © 2019 Accolet Advisors Private Limited | All Rights Reserved Penalty 10 Provision Penalty Section 122(1): • Transports any taxable goods without the cover of documents as may be specified in this behalf • Supplies, transports or stores any goods which he has reasons to believe are liable to confiscation under this Act; • Supplies any goods or services or both without issue of any invoice or issues an incorrect or false invoice with regard to any such supply; INR 10,000/- or an amount equivalent to the tax evaded, whichever is higher Section 122(3) • Acquires possession of, or in any way concerns himself in transporting, removing, depositing, keeping, concealing, supplying, or purchasing or in any other manner deals with any goods which he knows or has reasons to believe are liable to confiscation under this Act or the rules made thereunder; May extend to INR 25,000/- Section 125 • General Penalty INR 25,000/- Section 129 • Where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act or the rules made thereunder, all such goods and conveyance used as a means of transport for carrying the said goods and documents relating to such goods and conveyance, be liable for detention or seizure Taxable goods: Applicable tax + 100% of tax payable Exempted goods: Lower of 2% of value of goods or INR 25,000/-
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Accolet supports “Bhiksh
Daan Foundation”, a registered charitable trust. Bhiksh Daan, is a means to social cause. We are honored to be part of the noble cause. © 2019 Accolet Advisors Private Limited | All Rights Reserved Blocking of eWay bill Blocking of eWay Bills: • If a taxpayer has not filed Form GSTR-3B for two or more consecutive months, eWay bill raising is blocked by system How to unblock • File the defaulted returns • Search ‘Update Block Status’ on the eWay bill portal • Enter the GSTIN and Captcha Code • Click on ‘Update Unblock Status from GST Common Portal’, which will reflect the recent filing status • Else: • Reach out to the GST Help Desk • Help of Jurisdictional office 11
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Accolet supports “Bhiksh
Daan Foundation”, a registered charitable trust. Bhiksh Daan, is a means to social cause. We are honored to be part of the noble cause. © 2019 Accolet Advisors Private Limited | All Rights Reserved eVAHAN • E-Way bill portal has been integrated with Vahan System of Transport Department • Vehicle number needs to be verified using Vahan System • https://vahan.nic.in/nrservices/faces/user/searchstatus.xhtml Common FAQ’s • Approach RTO if the vehicle number entered in the EWB is not available in Vahan Database • Approach RTO if the database mentions Vehicle is registered in more than one RTO • If Vehicle number is with temporary registration, enter the temporary number starting with TR • Any other query, reach out to the GST Help Desk 12
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Accolet supports “Bhiksh
Daan Foundation”, a registered charitable trust. Bhiksh Daan, is a means to social cause. We are honored to be part of the noble cause. © 2019 Accolet Advisors Private Limited | All Rights Reserved eVAHAN 13 Provision Favour Penalty High has dismissed the writ of mandamus seeking to declare that the action to block GST registration is illegal and unsustainable in law 2020-TIOL-264-HC-KERALA-GST P M Saleem & Others Vs. State of Kerala Vehicle seized u/s 130 of the Gujarat GST Act, 2017 - Petitioner submits that they had a work order in respect of some job-work for which a Winch Machine was transported to Nirma Ltd., Kala Talav - However, on account of some defect in the machinery, the same was taken directly to Yadav Trading Co., namely, from whom the machinery was purchased, for repairs - the vehicle in question was intercepted and the same has been seized Held: There is substance in the submission made that, at best, the petitioner would be liable to pay fine of Rs.10,000/- as contemplated under section 122 of the GGST Act, 2017 2019-TIOL-2315-HC-AHM-GST M/s Valimohammed Jusab and Company Vs. State of Gujarat The goods were seized and penalty was imposed on grounds that the tax invoice and e-way bill listed some other address and no document was accompanying to unload the goods at the new unit Held: The Revenue authorities were directed to consider the petitioner's contention that the so-called error that the address shown in the invoice is different from the address shown in the E Way bill, is only a clerical error and not so serious so as to warrant detention and penalty proceedings 2020-TIOL-248-HC-KERALA-GST M R Traders Vs. State of Kerala
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Accolet supports “Bhiksh
Daan Foundation”, a registered charitable trust. Bhiksh Daan, is a means to social cause. We are honored to be part of the noble cause. © 2019 Accolet Advisors Private Limited | All Rights Reserved Practical issues Select Issues: • Goods reached destination, pending unloading. Time take to unload beyond validity of eWay Bill period • Inadvertent error of swapping Bill To as Ship To • Clerical errors in invoice number, truck details, etc. Penalty reduced to INR 1,000/- where proceedings under section 129 of the CGST Act have not been invoked: • Spelling mistakes in the name of the consignor or the consignee but the GSTIN, wherever applicable, is correct; • Error in the pin-code but the address of the consignor and the consignee mentioned is correct, subject to the condition that the error in the PIN code should not have the effect of increasing the validity period of the e-way bill; • Error in the address of the consignee to the extent that the locality and other details of the consignee are correct; • Error in one or two digits of the document number mentioned in the e-way bill; • Error in 4 or 6 digit level of HSN where the first 2 digits of HSN are correct and the rate of tax mentioned is correct; • Error in one or two digits/characters of the vehicle number Circular No. 64/38/2018-GST, dated 14-Sep-2018 14
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Accolet supports “Bhiksh
Daan Foundation”, a registered charitable trust. Bhiksh Daan, is a means to social cause. We are honored to be part of the noble cause. © 2019 Accolet Advisors Private Limited | All Rights Reserved We invite you to join our NGO & to be a proud member of: Bhiksh Daan Foundation Bhik | Seva | Harsh | Daan @bhikshdaanfoundation on facebook! We have strong network partners across the globe, with working partnerships in USA, Japan, UK, Germany, Europe, Singapore, etc. Head Office Address: ‘Green Apple’, No. 6/A, 3A Main Road Ramaiah Layout, Near Kamanahalli Main Road, Bengaluru – 560 084. contact@accoletadvisors.com TelePhone:+91 80 4190 0148 www.accoletadvisors.com www.IndiaGST.com We value your feedback and support: Thank You
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