by ca maninder singh… · transit system (tdf / bahti) goods movement from other state to other...

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E-way bill process in GST

by CA Maninder Singh

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From 1st Feb

What is e-Way bill?

E-Way bill means Electronic Way Bill

It is an online form which is to be filled in case of movement of goods

It will be mandatory from 1 Feb 2018 1st April 2018

Example 1

A Ltd, Delhi makes sales to B Ltd of Mumbai

It sends goods from Delhi to Mumbai through truck operator T

In this case, Truck operator has to carry a copy of invoice + copy of E-Way bill

During the transport of Goods



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Example 2

A ltd makes Sale to B Ltd of Mumbai

A delivers goods to B in his own conveyance

In this case, also A shall carry a copy of E-way bill in this case

Example 3

A ltd makes Sale to B Ltd of Mumbai

B comes to A’s shop in Delhi and takes goods with him to Mumbai in his conveyance

In this case, B shall carry a copy of E-way bill during movement of goods



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When is E Way Bill Required?

It is required in case of

Movement of goods of More than 50000

in case of

Supply of goods (Sale of goods, branch transfer etc)

Other than Supply (Sales Return etc)

Inward Supply form Unregistered Person (Purchase from Unregistered Dealer)



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When is E-Way bill Not Required?

1. If value of goods is upto 50000

2. In case of non-motorized transport of goods

3. No E-way bill for Certain Specified Goods

notified-goods-e-way-bill-from-teachoo.com

E-way Bill on Import of Goods

E-Way bill is generated for period from Port to Customer Premises

However if Goods are transported from Port to ICD and then from ICD to customer Premises

No E way bill for first transaction, only for Second transaction



https://6f45f6c2646a5cc3b02e-5797bc788d9575a168411f50126db6ce.ssl.cf6.rackcdn.com/d8acf96f-5cac-4d63-9fc3-a0b5ce94986a/notified-goods-e-way-bill-from-teachoo.com

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E-way Bill on Export of Goods

E-Way bill is required to be issued from Customer Premises to Place where goods are leaving

country

This distance to be mentioned and not distance upto Foreign Country Exemption-

Export of Goods to Nepal and Bhutan has been exempted by Govt

Transport from Port, Airport or Land Custom Station to ICD (Inland Container Depot) or CFS

(Container Freight Station)



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Validity of E-Way Bill

Type of conveyance Distance Validity of EWB

Other than Over dimensional cargo

Less Than 100 Kms 1 Day

For every additional 100 Kms or part thereof additional 1 Day

For Over dimensional cargo

Less Than 20 Kms 1 Day

For every additional 20 Kms or part thereof additional 1 Day

Assume our company is based in DELHI

What is Validity of E -Way bill in following Cases

Other than over Dimensional cargo

Distance in km Location Validity

10 Delhi 1

10 Noida,UP 1

400 Lucknow,UP 4

2000

China,Exported through Kolkatta Port which is at distance of 600 km 6

For Over Dimensional cargo

Distance in km Location Validity

10 Delhi 1

10 Noida,UP 1

400 Lucknow,UP 20

2000 China,Exported through Kolkatta Port which is at distance of 600 km

30



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Note:-

Part B of e-Way Bill is not required to be filled where the distance between the consigner or consignee and

the transporter is less than 10 Kms and transport is within the same state

Who shall Generate E-way bill?

It is to be generated by

Consignor

or

Consigneee

or

Transporter

If a registered person purchases from unregistered, in this case registered person has to Generate E-way bill

What is Website for E-way bill?

1. http://ewaybill.nic.in/

2. http://164.100.80.180/ewbnat9/

Procedure to Generate E-Way bill



http://ewaybill.nic.in/

http://164.100.80.180/ewbnat9/

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1.Go to E-Way Bill website

1. http://ewaybill.nic.in/

2. Click E-Way Bill Registrations



http://ewaybill.nic.in/

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3. Enter GSTIN No. and Code then click Go Button



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4. Enter Details and click Send OTP then enter OTP then click Verify OTP



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5. Enter Details then click Submit Button



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6. Enter Login details then click login button



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7. Click E-way Bill



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8. Click Generate New

9. Fill all details then click button



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10. It shows E- way bill slip



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DIFFERENT SUB-TYPES OF E WAY BILLS

OUTWARD SUB-TYPES

NAME MEANING

SUPPLY NORMAL SALES LOCAL OR INTERSTATE

EXPORT EXPORT SALES BOND OR NO BOND

JOB WORK GOODS SENT OUTSIDE FACTORY FOR MANUFACTURING/WELDING/DYEING

SKD/CKD/LOTS GOODS SENT IN PARTS(COMPLETELY KNOCKED DOWN/SEMI KNOCKED DOWN)

FOR OWN USE BRANCH TRANSFER WITHIN STATE BY DELIVERY CHALLAN

LINE SALES GOODS SENT FROM ONE PRODUCTION LINE TO OTHER PRODUCTION LINE(MY ONE FACTORY TO OTHER FACTORY)

RECIEPENTS NOT KNOWN

(A CARRIES GOOD TO B SHOP DISPLAYS IT AND THEN WHEN B AGREES TO BUY IT HANDOVER GOOD TO B)

EXIBITIONS OR FAIRS GOODS SENT TO TRADE FAIR

OTHER ALL OTHERS (GOODS SENT)

INWARD SUBTYPES

NAME MEANING

SUPPLY NORMAL PURCHASE LOCAL OR INTERSTATE

IMPORT IMPORT PURCHASE

SKD/CKD/LOTS GOODS RECEIVED IN PARTS(COMPLETELY KNOCKED DOWN/SEMI KNOCKED DOWN)

JOB WORK RETURN GOODS RECEIVED OUTSIDE FACTORY FOR MANUFACTURING/WELDING/DYEING

SALE RETURN GOOD RETURN BY BUYERS

FOR OWN USE BRANCH TRANSFER WITHIN STATE BY DELIVERY CHALLAN

EXIBITIONS OR FAIRS GOODS SENT TO TRADE FAIR

OTHER ALL OTHERS (GOODS RECEIVED)



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Till 31st Jan 2018

E Way bill was applicable only in UP and procedure was different

1. Do registration at website of up commercial tax (http://comtax.up.nic.in). User ID n Password will be sent at email ID and mobile

2. Enter login detail. Go to E-way bill. Generate token number. After that go to download e-way bill and fill detail and click on preview button. E-way bill will be generated

3.

Different e-way bills have been prescribed under different circumstances as under:

Name of Firm Use For

Transit System (TDF / Bahti) Goods Movement from Other State to Other State, pass vehicle from U.P

E-Way Bill – 01 Goods Movement from other State to Uttar Pradesh

E-Way Bill – 02 Goods Movement from City to City within Uttar Pradesh

E-Way Bill – 03 E-Commerce Company within Uttar Pradesh.

All types of the above mentioned e-way bills have to be downloaded from UP GST/Commercial Tax website (http://comtax.up.nic.in).



http://comtax.up.nic.in/

http://comtax.up.nic.in/

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How to fill Transit System (TDF / Bahti)?

Answer

Go to http://comtaxup.azurewebsites.net/

Click Transit System (TDF-Bahti) then Submit



http://comtaxup.azurewebsites.net/

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Fill Details



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How to fill E-Way Bill – 01?

Answer


E-Way Bill (01, 02, 03)




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Fill Details



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How to fill E-WayBill Registration For GST Goods?

Answer


E-Waybill Registration for GST Goods




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Fill Details



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How to fill E-WayBill Registration For Non GST Goods?

Answer


E-Waybill Registration for Non GST Goods




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Fill Details



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How to fill E-Way Bill Registration For Unregistered Dealer?

Answer


E-Way Bill Registration for Unregistered Dealer




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Fill Details

E-WAY BILL

Concept of E-Way Bill to be introduced in Staggered Manner starting from 1 Jan 2018

There will be different dates for its launch in different states

In Whole of India, it will be launched by 1 April 2018



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About the Author

CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides

courses for Practical Accounts, Taxation, GST and E-filing at teachoo.com.

What is teachoo?

Teachoo is a place where you can learn basics of Tax, Accounts, Excel, Tally free. You can also know about

online efiling work as done by Companies by taking our premium course.

GST Accounts

Tally

Premium Course Excel

Tax



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