E Way Bill GST (How to Generate GST E-Way Bill) : Government has finally notified the rules for GST E-Way Bill and below we have provided detailed information on this topic and also How to Generate GST E Way Bill online. We have also provided E-Way bill format in Excel for free download. In our previous articles, we have already articulated editorial on Penalty for late filing of GST Returns and GST Exemption list. We have also given the official GST Bill Format. This article on E Way Bill in GST and How to Generate it has been contributed by CA Mohith Jain in association with CAexam Editorials Team.
GST E-way Bill Format and Details
|Movement of Goods||Rs.50,000|
|GST E-way Bill Format||Download|
How to Generate GST E-way Bill
If the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one, the said person or the recipient may generate the e-way bill in FORM GST INS-1 electronically on the common portal after furnishing information in Part B of FORM GST INS-01.
If the e-way bill is not generated, and the goods are handed over to a transporter, the registered person shall furnish the information relating to the transporter in Part B of FORM GST INS-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST INS-01.
Important Points Relating to GST E-way Bill
The registered person or the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees.
Where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST INS-01.
Availability of unique GST E-Way Bill Number (UBN)
As per sub-rule (2) of Rule (1), upon generation of the e-way bill on the common portal, a unique GST e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
In case of Multiple consignments in one vehicle : Consolidated GST E-Way Bill
As per sub-rule (4) of Rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter shall indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST INS-02 shall be generated by him on the common portal prior to the movement of goods:
If the consignor has not generated FORM GST INS-01 but the value of goods carried in the conveyance is more than fifty thousand rupees, the transporter shall generate FORM GST INS-01 on the basis of invoice or bill of supply or delivery challan, and also generate a consolidated GST e-way bill in FORM GST INS-02 on the common portal prior to the movement of goods.
Cancellation of GST e-way bill when goods are not transported or not transported as per the details furnished
As per sub-rule (6) of Rule, when an e-way bill has been generated under this rule, but goods are either not being transported or are not being transported as per the details furnished in the GST e-way bill, the GST eway bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the GST e-way bill:
Provided that an e-way bill cannot be cancelled, if it has been verified in transit in accordance with the provisions of rule 3.
Also Read our Other GST Related Articles
Conclusion : E Way Bill GST
If you have any further questions on E Way Bill GST editorial, post your question on our comments section below.
Rule 3 (1): The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods.
Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST INS- 04 on the common portal.