![]() ![]() If supply is made by air, ship or railways, then the information in Part A of FORM GST EWB-01 has to be filled in by the consignor or the recipient If the goods are transported for a distance of fifty kilometers or less, within the same State/Union territory from the place of business of the consignor to the place of business of the transporter for further transportation, the supplier or the transporter may not furnish the details of conveyance in Part B of FORM GST EWB-01. Generate e-way bill on basis of information shared by the registered person in Part A of FORM GST EWB-01Īn unregistered person under GST and recipient is registeredĬompliance to be done by Recipient as if he is the Supplier.ġ. The registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 Registered person is consignor or consignee and goods are handed over to transporter of goods Registered person is consignor or consignee (mode of transport may be owned or hired) OR is recipient of goods Unregistered Transporters will be issued Transporter ID on enrolling on the e-way bill portal after which Eway bills can be generated. **Document means Tax Invoice/Delivery challan/Bill of supply ![]() ![]() In Aggregate (all documents** put together) exceeds Rs 50,000.Individually(single Document**) is less than or equal to Rs 50,000 BUT.The transporters need not generate the Eway bill (as Form EWB-01 or EWB-02) where all the consignments in the conveyance : also need to generate e-Way Bill if the supplier has not generated an e-Way Bill. Transporter – Transporters carrying goods by road, air, rail, etc.However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure all the compliances are met as if they were the supplier. Unregistered Persons – Unregistered persons are also required to generate e-Way Bill.A Registered person or the transporter may choose to generate and carry eway bill even if the value of goods is less than Rs 50,000. Registered Person – Eway bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a registered person.Inter-State Transport of Handicraft goods by a dealer exempted from GST registration.Inter-State movement of Goods by the Principal to the Job-worker by Principal/ registered Job-worker.For certain specified Goods, the eway bill needs to be generated mandatorily even if the value of the consignment of Goods is less than Rs. Therefore, eWay Bills must be generated on the common portal for all these types of movements. Barter/Exchange – where the payment is by goods instead of in money.Transfer – branch transfers for instance.A supply without consideration (without payment)In simpler terms, the term ‘supply’ usually means a:.A supply made for a consideration (payment) which may not be in the course of business.A supply made for a consideration (payment) in the course of business.Due to inward ‘supply’ from an unregistered personįor this purpose, a supply may be either of the following:.For reasons other than a ‘supply’ ( say a return).50,000 (either each Invoice or in aggregate of all invoices in a vehicle/conveyance) – 2.When Should eWay Bill be issued?ĮWay bill will be generated when there is a movement of goods in a vehicle/ conveyance of value more than Rs. When an eway bill is generated, a unique Eway Bill Number (EBN) is allocated and is available to the supplier, recipient, and the transporter. Validate the GSTIN with the help of the GST search tool before using it. 50,000 (Single Invoice/bill/delivery challan) without an e-way bill that is generated on .Īlternatively, Eway bill can also be generated or cancelled through SMS, Android App and by site-to-site integration through API entering the correct GSTIN of parties. EWay Bill is an Electronic Way bill for movement of goods to be generated on the eWay Bill Portal. A GST registered person cannot transport goods in a vehicle whose value exceeds Rs. ![]()
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