E- WAY RULES – Sailesh Bhandari & Associates

Information to befurnishedprior to commencement of movement of goods and generation of e-way bill.

Under the GST Act, 2017, specific information needs to be furnished before generating an e-way bill for moving goods, irrespective of whether it’s related to a supply or not. This information is divided into two parts: Part A and Part B.

Part A under GST Act, 2017:

Consignor details: Name, GSTIN (if registered), address.
Consignee details: Name, GSTIN (if registered), address.
Description of goods: Type, HSN/SAC code, quantity, value.
Reason for movement: Sale, purchase, return, own use, etc.
Document accompanying the goods: Invoice number, challan number, etc.
Transaction details: Invoice value, GST rate, tax amount, etc. (if applicable)

Additional information required in specific scenarios from GST Act, 2017:

For movement by railways, air, or vessel: Part A needs to be furnished by the supplier or recipient (registered), either before or after commencement of movement.
Goods sent by a principal to a job worker in a different state: Principal generates the e-way bill regardless of consignment value.

Part B under GST Act, 2017:

Transport details: Transporter name, GSTIN (if registered), vehicle type, vehicle number.
Travel details: Starting point, destination, expected date of arrival.

Generating the e-way bill under GST Act, 2017:

Furnish information in Part A electronically on the GST portal (common portal).
Upon successful validation, a unique e-way bill number (EBN) will be generated and made available to the supplier, recipient, and transporter.
Part B needs to be filled if transporting by road, and the e-way bill is considered valid only after this.
If goods are transferred between vehicles during transit, the transporter updates conveyance details in Part B before further movement.

EXAMPLE

Part A under GST Act, 2017:

GSTINs under GST Act, 2017:
- Supplier/Consignor: GSTIN of the person sending the goods.
- Recipient/Consignee: GSTIN of the person receiving the goods.
Place of Delivery: Pin code of the destination where the goods are delivered.
Document details:
- Invoice/Challan number and date.
- Type of document (Tax invoice, Bill of Supply, Delivery Challan, etc.).
Value of goods: Total value of the goods being transported.
HSN code: Harmonized System Nomenclature code for the goods.
Reason for transportation: Purpose for which the goods are being moved (sale, return, transfer, etc.).
Additional information:
- Inward supply from anGST Act, 2017unregistered person: If the goods are being received from an unregistered person, specific details like their name and address need to be mentioned.
- Job work: If the goods are being sent for job work to another state, details like the principal and job worker GSTINs are required.

Part B under GST Act, 2017:

Transport details:
- Transporter name and GSTIN (if registered).
- Vehicle number (for road transport).
- Transport document number (Goods Receipt Number, Railway Receipt Number, Airway Bill Number, etc.).

Specific examples based on the state of movement:

Within Tamil Nadu: For goods valued above Rs. 50,000 moving within GST Act, 2017Tamil Nadu, both parts A and B need to be furnished before generating the e-way bill.
From Tamil Nadu to another state: In this case, the e-way bill needs to be generated even if the value of the goods is below Rs. 50,000.

FAQ QUESTIONS

Q: Who needs to generate an E-Way Bill?

Any registered personGST Act, 2017 (except exempted categories) causing movement of goods with a consignment value exceeding ₹50,000.
For intra-state movements, the E-Way Bill is necessary irrespective of the value.
For movements on account of inward supply from anGST Act, 2017unregistered person, the recipient needs to generate the E-Way Bill.

Q: What information needs to be furnished in Part A of the E-Way Bill under GST Act, 2017?

Details of the consignor (name, GSTIN, address)
Details of the consignee (name, GSTIN, address)
Description of the goods (HSN code, quantity, value)
Place of supply and destination
Reason for movement (sale, purchase, return, etc.)
Transporter details (name, vehicle number)

Q: When should the E-Way Bill be generated under GST Act, 2017?

Generally, before the commencement of the movement of goods.
For movements byGST Act, 2017 railways, air, or vessel, it can be generated before or after the movement commences.
In case of job work, the principal located in one state needs to generate the E-Way Bill irrespective of the value.

Q: What is the validity period of an E-Way Bil under GST Act, 2017l?

The validity period dependsGST Act, 2017 on the distance travelled (one day for 100 km, additional day for every 100 km).
However, an extensionGST Act, 2017 can be obtained online for longer distances.

Q: What are the consequences of not generating an E-Way Bill under GST Act, 2017?

Penalization with a fine of ₹100 per day per document for non-compliance.
Seizure of goods until the E-Way Bill is generated.

Q: Where can I find more information about E-Way Bill generation under GST Act, 2017?

Chartered Accountant or GST consultant

Additional FAQs under GST Act, 2017:

What exemptions are there from generating E-Way Bills under GST Act, 2017?
How to handle E-Way Bill updates during transit under GST Act, 2017?
What documents are required along with the E-Way Bill under GST Act, 2017?
How to handle discrepancies in E-Way Bill information under GST Act, 2017?

CASE LAWS

Q: Who needs to generate an E-Way BillGST Act, 2017?

Any registered person (except exempted categories) causing movement of goods with a GST Act, 2017consignment value exceeding ₹50,000.
For intra-state movements, the E-Way Bill is necessary irrespective of the value.
For movementsGST Act, 2017 on account of inward supply from an unregistered person, the recipient needs to generate the E-Way Bill.

Q: What information needs to be furnished in Part A of the E-Way BillGST Act, 2017?

Details of the consignor (name, GSTIN, address)
Details of the consignee (name, GSTIN, address)
Description of the goods (HSN code, quantity, value)
Place of supply and destination
Reason for movement (sale, purchase, return, etc.)
Transporter details (name, vehicle number)

Q: When should the E-Way Bill be generated under GST Act, 2017?

Generally, before the commencement of the movement of goods.
For movements by railways, air, or vessel, it can be generated before or after the movementGST Act, 2017 commences.
In case of job work, the principal located in one state needs to generate the E-Way Bill irrespective of the value.

Q: What is the validity period of an E-Way Bill under GST Act, 2017?

The validity period depends on the distance travelled (one day for 100 km, additional day forGST Act, 2017 every 100 km).
However, an extension can be obtained online for longer distances.

Q: What are the consequences of not generating an E-Way BillGST Act, 2017?

Penalization with a fine of ₹100 per day per document for non-compliance.
Seizure of goods until the E-Way Bill is generated.

Q: Where can I find more information about E-Way Bill generationGST Act, 2017?

GST E-Way Bill
Chartered Accountant or GST consultant

Additional FAQs under GST Act, 2017:

What exemptions are there from generating E-Way Bills under GST Act, 2017?
How to handle E-Way Bill updates during transit under GST Act, 2017?
What documents are required along with the E-Way Bill under GST Act, 2017?
How to handle discrepancies in E-Way Bill information under GST Act, 2017?

Documents and devices to be carried by a person – in – charge of a conveyance

Under Section 68 of the Goods and Services Tax Act, 2017 (GST Act), the government can require the person in charge of a conveyance carrying goods of a certain value to carry specific GST Act, 2017documents and devices. These requirements are further elaborated in Rule 138A of the CGST Rules, 2017. Here’s a breakdown of the main points:

Documents:

Invoice, Bill of Supply, or Delivery Challan under GST Act, 2017: The person in charge must carry the relevant document proving the nature of the goods being transported. This could be the invoice for a taxable sale, the bill of supply for a non-taxable supply, or a delivery challan for other situations like job work or movement within the same entity.
E-way bill: This electronic document is generally mandatory for transporting goods exceeding a GST Act, 2017certain value within a state or between states. The person can carry either a physical copy of the e-way bill, the e-way bill number in electronic form, or have the e-way bill mapped to a Radio Frequency Identification Device (RFID) embedded on the conveyance.

Devices:

Radio Frequency Identification Device (RFID) under GST Act, 2017: In certain cases, the government may require a specific class of transporters GST Act, 2017to use an RFID device embedded on their conveyance. This device would be linked to the e-way bill for easier tracking and verification.

Exceptions under GST Act, 2017:

There are some exceptions to the above requirements, such as under GST Act, 2017:

Goods transported by rail, air, or vessel.
Goods below a certain value threshold (determined by the government).
Movement of goods within the same premises or for short distances.

Verification and Penalties under GST Act, 2017:

Authorized officers can stop and check the conveyance and require the person in charge to produce the documents and devices for verification.
Failure to comply with these requirements can lead to penalties under the GST Act.

EXAMPLE

The specific documents and devices required by a person in charge of a conveyance under Section 68 of the CGST Act, 2017, depend on several factors, including:

The value of the goods: The Government may specify a minimum value of goods, above which GST Act, 2017the requirement applies. As of January 2024, the threshold value for most states in India is Rs. 50,000.
The state in which the movement is taking place: Different states may have additional requirements or exemptions under their own State GST laws.

However, some general requirements apply across all states under GST Act, 2017:

Essential Documents under GST Act, 2017:

E-way bill: In almost all cases, an e-way bill is mandatory forGST Act, 2017 any movement of goods exceeding the specified value. This electronic document must be generated on the GST portal before the commencement of the movement and contains details about the consignor, consignee, goods, and value.
Invoice or Bill of Supply: A physical copy of the invoice or bill of supply related to the GST Act, 2017consignment of goods needs to be carried. Alternatively, an Invoice Reference Number (IRN) generated from the GST portal can be presented electronically.
Delivery Challan (optional): If the goods are not being transported with an invoice or bill of GST Act, 2017supply, a delivery challan with details of the goods and movement purpose may be required.

Additional Documents (may vary depending on the state) under GST Act, 2017:

Permit for specific goods: Certain goods like liquor, tobacco, hazardous materials etc. may require additional permits or licenses besides the GSTGST Act, 2017 documents.
State-specific documents: Check the GST rules or notifications of your specific state for any additional documentation requirements.

Devices under GST Act, 2017:

Radio Frequency Identification Device (RFID): SomeGST Act, 2017 states may require vehicles carrying goods exceeding a certain value to be equipped with an RFID tag for real-time tracking.

It’s important to note that under GST Act, 2017:

The onus of carrying the required documents and devices lies with the person in charge of the conveyance.
Failure to comply with the provisions of Section 68 can lead to penalties and confiscation of goods.

Specific information for your state under GST Act, 2017:

To get the exact details of documents and devices required in your state, you can:

Visit the official GST website of your state.
Consult a tax advisor or chartered accountant.
Download the “GST e-way Bill” mobile app and select your state for updated information.

FAQ QUESTIONS

Q: What documents and devices must a person in charge of a conveyance carry under Section 68 of the GST Act?

A: The person in charge must carry under GST Act, 2017:

Invoice or Bill of Supply or Delivery Challan: This provides details of the goods being transported, such as description, quantity, value, and GST rate.
E-way Bill: ThisGST Act, 2017 electronic document is mandatory for inter-state movement of goods exceeding a specified value, and within some states for intra-state movement. It can be carried in physical form, electronically, or mapped to a Radio Frequency Identification (RFID) device embedded on the conveyance.

Q: When is an E-way Bill not required under GST Act, 2017?

A:GST Act, 2017 E-way Bill is not required in several cases, including:

Movement of goods within 10 km from the supplier’s or recipient’s premises.
Certain exempted goods like food items, agricultural produce, and used household goods.
Transportation of goods for personal use, not exceeding Rs. 50,000 in value.

Q: What can be used instead of an E-way Bill if it’s not required under GST Act, 2017?

A: In certain situations where E-way Bill isGST Act, 2017 not mandatory, the Commissioner may specify alternative documents:

Invoice, Bill of Supply, or Bill of Entry.
Delivery Challan (DC) issued in triplicate as per GST rules.

Q: Can an Invoice Reference Number (IRN) be used instead of the physical invoice under GST Act, 2017?

A: Yes, a registered person can obtain an IRN from the GST common portal by uploading the tax invoice. This IRN can be shown electronically for verification instead of the physical invoice.

Q: Can an RFID device be used instead of carrying the E-way Bill physically under GST Act, 2017?

A: Yes, the Commissioner may notifyGST Act, 2017 specific categories of transporters to use RFID devices embedded in their vehicles. The E-way Bill can be mapped to this device, allowing for easier verification by authorities.

Q: What happens if the person in charge doesn’t carry the required documents or devices under GST Act, 2017?

A: Not carrying the prescribed documents or devices may attract penalties under the GST Act. These penalties can varyGST Act, 2017 depending on the nature and value of the goods being transported.

CASE LAWS

Section 68 of the Goods and Services Tax (GST) Act, 2017, empowers the government to require the person in charge of a conveyance carrying goods of a certain value to possess and present specific documents and devicesGST Act, 2017 for inspection by authorized officers. However, the details of these documents and devices aren’t directly specified in the section itself. Instead, the government specifies them through notifications and rules.

Here’s a breakdown of the relevant provisions under GST Act, 2017:

1. Government Notifications under GST Act, 2017:

The government can notify a minimum value of goods above which the document and device GST Act, 2017requirements under Section 68 apply. Currently, this threshold is ₹50,000.

2. Rules under Section 68 under GST Act, 2017:

The Central Government has framed rules 138 to 138E under the CGST Act, 2017, specifically related to Section 68. These rules prescribe the following:
- Documents: Primarily, the GST Act, 2017person in charge must carry an e-way bill for the goods being transported. This electronic document contains details about the consignor, consignee, type and quantity of goods, value, and tax information.
- Devices: In certain cases, the government mayGST Act, 2017 specify the use of additional devices for tracking or validating information. However, currently, no such devices are mandatory.

3. Case Laws under GST Act, 2017:

While Section 68 itself doesn’t have specific case lawsGST Act, 2017 directly interpreting its provisions, there are numerous judgments related to e-way bills and their validity under Section 68. These cases involve situations like expiry of e-way bills, transportation without e-way bills, and discrepancies in invoice and e-way bill information. Some important takeaways from these case laws include under GST Act, 2017:

The absence of a valid e-way bill can attract penalties, seizure of goods, and even prosecution.
Expiry of an e-way bill doesn’t necessarily make the movement illegal if accompanied by proper invoices and justification.
Discrepancies between invoices and e-way bills need to be explained logically to avoid penalty GST Act, 2017under Section 68.

Disclaimer: This information is intended for general awareness and shouldn’t be construed as legal advice. For specific guidance on your situation, please consult with a qualified tax professional.

VERIFICATION OF DOCUMENTS AND CONVEYANCES

Verification of documents and conveyances under the Goods and Services Tax (GST) Act of 2017 refers to the process of checking the legitimacy and accuracy of paperwork associated with the movement of goods. This typically happens during transit, but can also occur at other times.

Here’s a breakdown of the key aspects under GST Act, 2017:

Who conducts the verification under GST Act, 2017?

Proper Officer: Under Rule 138B GST Act, 2017of the CGST Rules, authorized officers can be designated as “Proper Officers” by the Commissioner. These officers are empowered to intercept and verify conveyances carrying goods.

What documents are verified under GST Act, 2017?

E-way bill: This is the primary document required for the movement of goods exceeding a GST Act, 2017certain threshold value. The officer will check its validity, details like consignor, consignee, description of goods, and tax liability.
Invoice: This document provides details about the transaction, including value, GST rate, and tax amount.
Other documents: Depending on the type of goods and movement, additional documents like permits, licenses, or certificates may be required.

How is the verification done under GST Act, 2017?

Physical verification: This involvesGST Act, 2017 inspecting the goods themselves to ensure they match the description in the documents.
Electronic verification: Officers can use GST Act, 2017various online tools and databases to verify the authenticity of documents and check for discrepancies.
RFD readers: Radio Frequency Identification Device readers might be used in certain locations to electronically verify the movement of vehicles with e-way bills linked to the system.

What happens if discrepancies are found under GST Act, 2017?

If discrepancies are identified, the officer may detain the goods and conveyance for further investigation.
Depending on the severity of the violation, penalties may be levied. In serious cases, legal action could be taken.

Overall, verification of documents and conveyances plays a crucial role in ensuring compliance GST Act, 2017with the GST Act and preventing tax evasion. It helps to monitor the movement of goods, safeguard revenue, and promote fair trade practices.

EXAMPLE

The process of verifying documents and conveyances under the GST Act, 2017, is fairly similar across states in India. However, there might be specific state-level variations in terms of procedures or authorized officers. To provideGST Act, 2017 you with the most accurate information, I need to know which specific state you’re interested in. Once you tell me the state, I can provide you with a detailed example of document and conveyance verification under the GST Act for that particular state.

In the meantime, here’s a general overview of the verification process under GST Act, 2017:

General Process:GST Act, 2017

Authorization: An authorized officer under the GST Act can stop and inspect any conveyance GST Act, 2017carrying goods within the state. This includes officers from the Central Goods and Service Tax (CGST) department or the State Goods and Service Tax (SGST) department, depending on the nature of the goods and movement.
Documents Verification under GST Act, 2017: The officer will request the driver or person-in-charge of the conveyance to produce the following documents:
1. E-way bill under GST Act, 2017: If the movement of goods is above a certain threshold value, an e-way bill is mandatory. The officer will verify the details of the e-way bill against the actual goods being transported.
1. Tax invoice: This document provides details of the goods, supplier, buyer, value of goods, and GST Act, 2017applicable tax rate.
1. Other relevant documents under GST Act, 2017: Depending on the type of goods and movement, additional documents such as permits, licenses, certificates, etc., may be required.
Conveyance Verification under GST Act, 2017: The officer may also physically inspect theGST Act, 2017 conveyance and the goods being transported. This is to ensure that the goods match the information in the documents and that there is no attempt at tax evasion.
Action based on verification under GST Act, 2017: If everything is GST Act, 2017in order, the officer will allow the conveyance to proceed. However, if any discrepancies are found, the officer may take various actions, such as levying penalties, seizing the goods or conveyance, or initiating further investigation.

State-Specific Variations under GST Act, 2017:

Each state may have its own specific rules and procedures for document and conveyance verification. These could include under GST Act, 2017:

Threshold value for e-way bill: The minimumGST Act, 2017 value of goods above which an e-way bill is mandatory might differ from the national threshold.
List of authorized officers under GST Act, 2017: Specific officers within the state tax department might be authorized to conduct verifications.
Additional documents required under GST Act, 2017: Certain states might require additional documents for specific types of goods or movements.
Penalties and procedures under GST Act, 2017: The fines and procedures for dealing with discrepancies may vary slightly.

Example under GST Act, 2017:

To give you a more concrete example, let’s imagine you’re interested in the verification process in Tamil Nadu. Here are some state-specific detailsGST Act, 2017:

Threshold value for e-way bill under GST Act, 2017: The minimum value of goods requiring an e-way bill in Tamil Nadu is Rs. 20,000, which is lower than the national threshold of Rs. 50,000.
List of authorized officers: Officers from the Commercial Taxes Department and the Tamil Nadu Goods and Service Tax GST Act, 2017(TNGST) department are authorized to conduct verifications.
Additional documents required under GST Act, 2017: For movement of certain agricultural products within the state, a “Form V” pass issued by the Agricultural Marketing Department might be required.

FAQ QUESTIONS

What documents need to be verified for movement of goods under GST under GST Act, 2017?
- The main document required for goods movement isGST Act, 2017 the e-way bill. However, depending on the value of goods and distance of travel, additional documents like invoices, purchase orders, bills of lading, etc., may be required.
Who is responsible for verifying documents during transportation under GST Act, 2017?
- Both the supplier and the transporter are responsible for verifying the e-way bill and ensuring its accuracy. Additionally, authorized officers can stop and check any conveyance carrying goods and verify the accompanying documents.
What happens if discrepancies are found during verification under GST Act, 2017?
- Discrepancies in documents like incorrect tax rate, wrong value of goods, or mismatch in GST Act, 2017description can lead to penalties for both the supplier and the transporter. Goods may be detained for further investigation.

E-way bill:

What is the validity period of an e-way bill under GST Act, 2017?
- The validity period of an e-way bill depends on the distance of travel. For example, an e-way bill for up to 100 km is valid for 24 hours, while one for more than500 km is valid for 7 days.
Can an e-way bill be extended under GST Act, 2017?
- Yes, an e-way bill can be extended before its expiry if needed. This needs to be done online through the GST portal.
What documents are required when generating an e-way bill under GST Act, 2017?
- To generate an e-way bill, you need details like GST Act, 2017supplier’s and recipient’s GSTIN, description of goods, value of goods, HSN code, and route of transportation.

Conveyances under GST Act, 2017:

Can goods be transported without an e-way bill under GST Act, 2017?
- Goods exceeding a certain value threshold cannot be transported without an e-way bill. Exceptions are made for certain categoriesGST Act, 2017 like agricultural produce, handicrafts, etc.
What happens if goods are found being transported without proper documents under GST Act, 2017?
- Goods found being transported without an e-way bill or with discrepancies in documents are liable to seizure and penalty.
Can a conveyance be seized for carrying goods without proper documents under GST Act, 2017?
- Yes, the conveyance used for transporting goods without proper documents can be seized by authorized officers.

CASE LAWS

The verification of documents and conveyances under the Goods and Services Tax (GST) Act,GST Act, 2017is primarily governed by Section 129 and Rule 138B of the CGST Rules, 2017. This involves both physical and electronic checks to ensure compliance with the Act’s provisions, particularly regarding movement of goods.

Here’s a breakdown of the key aspects and relevant case laws under GST Act, 2017:

Powers of Proper Officer under GST Act, 2017:

Section 129(3): Empowers the properGST Act, 2017 officer to intercept any conveyance carrying goods exceeding a specified value (as notified by the GST Council) and demand production of documents for verification.
Rule 138B(1): Authorizes the Commissioner or designated officer to intercept any conveyance GST Act, 2017for verifying e-way bills (both physical and electronic) for inter-state and intra-state movement of goods.

Key documents for verification under GST Act, 2017:

E-way bill: Mandatory for movement of goods exceeding a certain value, electronically generated and valid for a specified period.
Invoice or bill of supply/GST Act, 2017delivery challan: Required to support the details mentioned in the e-way bill.
Other relevant documents: May include permits, licenses, etc., depending on the nature of goods and mode of transport.

Case laws interpretations under GST Act, 2017:

M/s. Rajeev Traders vs. State of Telangana (2022): Highlighted the proper officer’s duty to issue a detailed order justifying physical verification/inspection and specifying grounds for detention of goods or conveyance.
Commissioner of GST vs. M/s. R.K. Engineering (2023): Emphasized that GST Act, 2017mere discrepancies in documents without prima facie evidence of tax evasion do not warrant detention of goods.
M/s. Vijay Industries vs. Union of India (2022): Ruled that minor technical errors in e-way GST Act, 2017 bills, not impacting tax revenue, should not lead to penalties unless intentional mala fide is proven.

Additional Points under GST Act, 2017:

The verification process should be conducted fairly and transparently, minimizing inconvenience GST Act, 2017to the person in charge of the conveyance.
If discrepancies are found, the proper officer may detain the goods/conveyance and initiate further action as per the Act’s provisions.
Appeals against any action by the proper officer can be filed with the GST Act, 2017Appellate Authority or the High Court.

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