E-way bill under GST regime on line generation with 154 goods details exempted from GST e-way bill generation

E-WAY BILL UNDER GST REGIME

The Goods and Services Tax Act, 2017 came into force with effect from 1.7.2017 in India.

In the earlier tax regime movement of goods from one place to another were made through a bill of sale or delivery note or way bill or any other documents prescribed by the respective State Governments. But there are some practical difficulties such as some states need their state’s prescribed type of documents and the transporters have to prepare the same before reaching the border check posts. After introduction GST regime all check posts in India were abolished with effect from 1.7.2017.

In the GST regime, instead of delivery note or way bills, a new document called e-way bill is prescribed which is to be generated online in the GST portal for movement of goods from one place to another and such e-way bill is likely to come into force with effect from October 2017 onwards in order to arrest evasion of tax or leakage of revenue.

Under Section 68 of the Goods and Services Tax Act, 2017 read with rule 138 of the rules framed thereunder, every registered person who causes movement of goods or consignment value exceeding fifty thousand rupees (i) in relation to supply; or (ii) for reasons other than supply; or (iii) due to inward supply from an unregistered person, shall furnish information prior to commencement of movement of goods and generate e-way bill electronically in GST Portal.  Each state will have a GST Portal for the purpose of generation of e-way bill.  The e-way bill generated in one state is valid in all states.

The following 154 goods mentioned in the annexure were exempted from generation e-way bill in the GST portal.

ANNEXURE

[(See rule 138 (14)]

S. No.	Chapter   or Heading or Sub-heading or  Tariff item	Description  of Goods
(1)	(2)	(3)
1.	0101	Live asses, mules and hinnies
2.	0102	Live bovine animals
3.	0103	Live swine
4.	0104	Live sheep and goats
5.	0105	Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6.	0106	Other live animal such as Mammals, Birds, Insects
7.	0201	Meat of bovine animals, fresh and chilled.
8.	0202	Meat of bovine animals frozen [other than frozen and put up in unit container]
9.	0203	Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
10.	0204	Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]
11.	0205	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
12.	0206	Edible  offal  of  bovine  animals,  swine,  sheep,  goats,  horses,  asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
13.	0207	Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14.	0208	Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15.	0209	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16.	0209	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17.	0210	Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than  put  up in  unit containers
18.	3	Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
19.	0301	Live fish.
20.	0302	Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
21.	0304	Fish  fillets  and  other  fish  meat  (whether  or  not  minced),  fresh  or chilled.
22.	0306	Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in  shell,  cooked by steaming or by boiling in  water live,  fresh or chilled.
23.	0307	Molluscs,  whether  in  shell  or  not,  live,  fresh,  chilled;  aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24.	0308	Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
25.	0401	Fresh milk and pasteurised milk, including separated milk, milk and cream,   not   concentrated   nor   containing   added   sugar   or   other sweetening matter, excluding Ultra High Temperature (UHT) milk
26.	0403	Curd; Lassi; Butter milk
27.	0406	Chena or paneer, other than put up in unit containers and bearing a registered brand name;
28.	0407	Birds' eggs, in shell, fresh, preserved or cooked
29.	0409	Natural  honey,  other  than  put  up  in  unit  container  and  bearing  a registered brand name
30.	0501	Human hair, unworked, whether or not washed or scoured; waste of human hair
31.	0506	All  goods  i.e.  Bones  and  horn-cores,  unworked,  defatted,  simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32.	0507 90	All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33.	0511	Semen including frozen semen
34.	6	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35.	0701	Potatoes, fresh or chilled.
36.	0702	Tomatoes, fresh or chilled.
37.	0703	Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38.	0704	Cabbages,  cauliflowers, kohlrabi, kale  and  similar  edible brassicas, fresh or chilled.
39.	0705	Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40.	0706	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41.	0707	Cucumbers and gherkins, fresh or chilled.
42.	0708	Leguminous vegetables, shelled or unshelled, fresh or chilled.
43.	0709	Other vegetables, fresh or chilled.
44.	0712	Dried vegetables,  whole, cut, sliced, broken or in powder, but not further prepared.
45.	0713	Dried leguminous vegetables, shelled, whether or not skinned or split.
46.	0714	Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
47.	0801	Coconuts, fresh or dried, whether or not shelled or peeled
48.	0801	Brazil nuts, fresh, whether or not shelled or peeled
49.	0802	Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
50.	0803	Bananas, including plantains, fresh or dried
51.	0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52.	0805	Citrus  fruit,  such as  Oranges,  Mandarins  (including  tangerines  and satsumas);clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53.	0806	Grapes, fresh
54.	0807	Melons (including watermelons) and papaws (papayas), fresh.
55.	0808	Apples, pears and quinces, fresh.
56.	0809	Apricots, cherries,  peaches (including nectarines),  plums  and sloes, fresh.
57.	0810	Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
58.	0814	Peel of citrus fruit or melons (including watermelons), fresh.
59.	9	All goods of seed quality
60.	0901	Coffee beans, not roasted
61.	0902	Unprocessed green leaves of tea
62.	0909	Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63.	0910 11 10	Fresh ginger, other than in processed form
64.	0910 30 10	Fresh turmeric, other than in processed form
65.	1001	Wheat  and  meslin  [other  than  those  put  up  in  unit  container  and bearing a registered brand name]
66.	1002	Rye [other than those put up in unit container and bearing a registered brand name]
67.	1003	Barley  [other  than  those  put  up  in  unit  container  and  bearing  a registered brand name]
68.	1004	Oats [other than those put up in unit container and bearing a registered brand name]
69.	1005	Maize (corn) [other than those put up in unit container and bearing a registered brand name]
70.	1006	Rice [other than those put up in unit container and bearing a registered brand name]
71.	1007	Grain sorghum [other than those put up in unit container and bearing a registered brand name]
72.	1008	Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]
73.	1101	Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74.	1102	Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75.	1103	Cereal  groats,  meal  and  pellets  [other  than  those  put  up  in  unit container and bearing a registered brand name]
76.	1104	Cereal grains hulled
77.	1105	Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78.	1106	Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]
79.	12	All goods of seed quality
80.	1201	Soya beans, whether or not broken, of seed quality.
81.	1202	Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
82.	1204	Linseed, whether or not broken, of seed quality.
83.	1205	Rape or colza seeds, whether or not broken, of seed quality.
84.	1206	Sunflower seeds, whether or not broken, of seed quality.
85.	1207	Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamustinctorius)   seeds,   Melon   seeds,   Poppy   seeds,   Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
86.	1209	Seeds, fruit and spores, of a kind used for sowing.
87.	1210	Hop cones, fresh.
88.	1211	Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89.	1212	Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90.	1213	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91.	1214	Swedes,   mangolds,   fodder   roots,   hay,   lucerne   (alfalfa),   clover, sainfoin,  forage  kale,  lupines,  vetches  and  similar  forage  products, whether or not in the form of pellets.
92.	1301	Lac and Shellac
93.	1404 90 40	Betel leaves
94.	1701 or 1702	Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95.	1904	Puffed  rice,  commonly  known  as  Muri,  flattened  or  beaten  rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96.	1905	Pappad
97.	1905	Bread (branded or otherwise), except pizza bread
98.	2201	Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
99.	2201	Non-alcoholic Toddy, Neera including date and palm neera
100.	2202 90 90	Tender coconut water other than put up in unit container and bearing a registered brand name
101.	2302,   2304, 2305,   2306,	Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement andhusk of
	2308, 2309	pulses, concentrates andadditives, wheat bran and de-oiled cake
102.	2501	Salt, all types
103.	2835	Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
104.	3002	Human Blood and its components
105.	3006	All types of contraceptives
106.	3101	All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
107.	3304	Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
108.	3825	Municipal waste, sewage sludge, clinical waste
109.	3926	Plastic bangles
110.	4014	Condoms and contraceptives
111.	4401	Firewood or fuel wood
112.	4402	Wood  charcoal  (including  shell  or  nut  charcoal),  whether  or  not agglomerated
113.	4802 / 4907	Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
114.	4817 / 4907	Postal items, like envelope, Post card etc., sold by Government
115.	48 / 4907	Rupee notes when sold to the Reserve Bank of India
116.	4907	Cheques, lose or in book form
117.	4901	Printed books, including Braille books
118.	4902	Newspapers,  journals  and  periodicals,  whether  or not  illustrated  or containing advertising material
119.	4903	Children's picture, drawing or colouring books
120.	4905	Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
121.	5001	Silkworm laying, cocoon
122.	5002	Raw silk
123.	5003	Silk waste
124.	5101	Wool, not carded or combed
125.	5102	Fine or coarse animal hair, not carded or combed
126.	5103	Waste of wool or of fine or coarse animal hair
127.	52	Gandhi Topi
128.	52	Khadi yarn
129.	5303	Jute fibres, raw or processed but not spun
130.	5305	Coconut, coir fibre
131.	63	Indian National Flag
132.	6703	Human hair, dressed, thinned, bleached or otherwise worked
133.	6912 00 40	Earthen pot and clay lamps
134.	7018	Glass bangles (except those made from precious metals)
135.	8201	Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
136.	8445	Amber charkha
137.	8446	Handloom [weaving machinery]
138.	8802 60 00	Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
139.	8803	Parts of goods of heading 8801
140.	9021	Hearing aids
141.	92	Indigenous handmade musical instruments
142.	9603	Muddhas made of sarkanda and phoolbaharijhadoo
143.	9609	Slate pencils and chalk sticks
144.	9610 00 00	Slates
145.	9803	Passenger baggage
146.	Any chapter	Puja samagrinamely,- (i)     Rudraksha,   rudraksha   mala,   tulsikanthi   mala,   panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii)   Sacred thread (commonly known as yagnopavit); (iii)  Wooden khadau; (iv)   Panchamrit, (v)    Vibhuti sold by religious institutions, (vi)   Unbranded honey (vii) Wick for diya. (viii) Roli (ix)   Kalava (Raksha sutra) (x)    Chandantika
147.		Liquefied  petroleum  gas  for  supply  to  household  and  non domestic exempted category (NDEC) customers
148.		Kerosene oil sold under PDS
149.		Postal baggage transported by Department of Posts
150.		Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
151.		Jewellery,   goldsmiths’  and  silversmiths’   wares   and   other articles (Chapter 71)
152.		Currency
153.		Used personal and household effects
154.		Coral, unworked (0508) and worked coral (9601);

E-way bill is a document required to be carried by person in charge of the conveyance carrying any consignment of goods of value exceeding fifty thousand rupees.

The e-way bill has to be generated only in GST Common Portal.

For transportation of goods in relation to all types of transactions such as outward supply whether within the State or interstate, inward supply whether from within the State or from interstate including from an unregistered persons or for reasons other than supply also e-way bill is mandatory.

Every registered person, who causes movement of goods, needs to generate the e-way bill. If the registered person is unable to generate the e-way bill, the transporters who transport the goods can generate the e-way bill on behalf of his/her client. If the movement is caused by an unregistered person, he may at his option generate the e-way bill.

For generation e-way bill in the GST Portal, transporters have to enrol themselves in the GST common portal and get Unique Identification Number (UIN) with 15 digits. 

Registered taxpayers and registered transporters can generate e-way bill in the GST Portal.  The transporters can generate e-way bill for their clients in the GST Common portal.

E-way bill can be generated by transporters for goods even if the value of such goods less than Rs. 50000.00.

Any person can also enrol and generate e-way bill for movement of goods for his / her own use.

For generation of e-way bills the details of the documents such as tax invoice or bill of sale or delivery challan and Transporter’s Unique Identification Number, who is transporting the goods with transporters document number or the vehicle number in which the goods are transported shall be entered in the GST portal.

The Vehicle Number has to be mentioned in the e-way bill for the goods transported exceeding 10 Kilometres within the State and for all inter-State movement of goods irrespective of distance.

If the movement of goods are within 10 Kilometres within the state, there is no need to mention the vehicle number in e-way bill.

A transporter can generate the consolidated e-way bills for movement of multiple consignments in one vehicle.

Consolidated e-way bill is a document containing the multiple e-way bills for multiple consignments being carried in one conveyance (goods vehicle), that is, the transporter, carrying the multiple consignments of various consignors and consignees in one vehicle is required to carry one consolidated e-way bill instead of carrying multiple e-way bills for those consignments.

If there is mistake, incorrect or wrong entry in the e-way bill, then it cannot be edited or corrected and hence due care has to be taken while preparation e-way bills.

The e-way bill can be cancelled within 24 hours from the time of generation if the goods mentioned in the e-way bill were not transported. The e-way bill once generated cannot be deleted.

However, it can be cancelled by the generator within 24 hours of generation. If it has been verified by any empowered officer, then it cannot be cancelled.

E-way bill can be cancelled if either goods are not transported or are not transported as per the details furnished in the e-way bill.

The e-way bill or consolidated e-way bill generated in the GST Portal have validity period and hence the goods have to be transported within the time limit as shown below:

Sl. No.	Distance	Validity Period
(1)	(2)	(3)
1.	Less than 100 Kms	One day
2.	100 Km or more but less than 300 km	Three days
3.	300 Km or more but less than 500 km.	Five days
4.	500 km or more but less than 1000 km.	Ten days
5.	1000 km or more	Fifteen days

For the above reason, the goods shall be arranged distance-wise i.e.  goods booked for long destination shall be placed at the inner side of the vehicles and goods booked for short destination shall be placed at the backside of the vehicles or near the door of the vehicle and the habit of making of long distance goods delivery first and then delivering the short destination consignments at the time of return of the vehicle should be avoided.

Some of the consignments are transported by the transporter through transhipment before it is delivered to the recipient at the place of destination. Hence for each movement from one place to another, the transporter needs to update the vehicle number in which he is transporting that consignment.

In some cases after generation e-way bill mentioning the vehicle number in the GST portal there may be certain practical difficulties like break down or repair of the vehicles and in such cases the vehicle number assigned in the GST portal while preparation of the e-way bill can be updated in the GST Portal.

There may be some transporters, who are not registered under the Goods and Services Tax Act and if such transporters cause the movement of goods for their clients, they are required to generate the e-way bill on behalf of their clients or update the vehicle number for e-way bill. Hence, they need to enrol on the e-way bill portal and generate the 15 digits Unique Transporter Identification Number.

The person who causes transport of goods shall generate the e-way bill specifying the details of other person as a recipient of goods. There is a provision in the common portal for the other party to see the e-way bill generated against his/her GSTIN. As the other party, one can communicate the acceptance or rejection of such consignment specified in the e-way bill. If the acceptance or rejection is not communicated within 72 hours from the time of generation of e-way Bill, it is deemed that he has accepted the details.

HOW TO GENERATE E-WAY BILL IN GST PORTAL

The Government of Karnataka has launched the GST common portal (http://gst.kar.nic.in/ewb1/) for the generation of e-way bills.  After launch of GST portal for generation of e-way bill by all other remaining states, the online generation of e-way bills will come into force at any time during October 2017 or later.

All the registered persons under GST shall also register on the portal of e-way bill using his GSTIN.

Once GSTIN is entered, the system sends the OTP to his registered mobile number and after authenticating the same, the system enables him to generate his/her username and password for the e-way bill system.

After generation of username and password of his choice, he/she may proceed to make entries to generate e-way bill.

                               ·            Using Web based system

                               ·            Using bulk upload facility

                               ·            Using SMS based facility

                               ·            Using Android App

                               ·            Using Site-to-Site integration

                               ·            Using GSP ( Goods and Services Tax Suvidha Provider)

The taxpayer has to register the mobile numbers through which he wants to generate the e-way bill on the e-way bill system.

The tax payer has to register the EMEI numbers of the mobiles through which he wants to generate the e-way bill on the e-way bill system.

The taxpayer should register the server details of his/her systems through which he wants to generate the e-way bill using the APIs of the e-way bill system.

The GST Council in its 24th meeting held has taken the following decisions:

                                    PRESS RELEASE

16^th December, 2017

Decision of GST Council : Inter-State e-way Bill to be made compulsory from 1st of February, 2018; system to be ready by 16th of January, 2018.

The 24th meeting of the GST Council held today through a video conference.  It discussed about the implementation of e-way Bill system in the country.  Till such time as National e-way Bill is ready, the  States  were authorized to  continue  their  own  separate  e-way  Bill  systems.    However,  it  was represented by the trade and transporters that this is causing undue hardship in inter-State movement of goods and therefore, bringing in an early all India system of e-way Bill has become a necessity.  The GST Council reviewed the progress of readiness of hardware and software required for the introduction of nationwide e-way Bill system.  After discussions with all the states, the following decisions are taken :-

i)     The nationwide e-way Bill system will be ready to be rolled out on a trial basis latest by 16th January, 2018.  Trade and transporters can start using this system on a voluntary basis from 16th January, 2018.

ii)    The rules for implementation of nationwide e-way Bill system for inter-State movement of goods on a compulsory basis will be notified with effect from 1st  February, 2018.  This will bring uniformity across the States for seamless inter-State movement of goods.

iii)    While the system for both inter-State and intra-State e-way Bill generation will be ready by 15^th January, 2018, the States may choose their own timings for implementation of e-way Bill for intra-State movement of goods on any date before 1st  June, 2018.   There are certain States which are already having system of e-way Bill for intra-State as well as inter-State movement and some of those States can be early adopters of national e-way Bill system for intra-State movement also.  But in any case uniform system of e-way Bill for inter-State as well as intra- State movement will be implemented across the country by 1st June, 2018.

After launch of GST portal by all States in India, Step by step guidelines to generate e-way bill will be made available in this blogspot.

To view the GST E-Way Bill Generation Step by Step guidelines click the link given below:

https://abhivirthi.blogspot.com/2018/02/e-way-bill-generation-in-gst-e-way-bill.html


E-Way Bill Comes into force in India with effect from 1.2.2018 and the relevant Notification is given below for ready reference.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India Ministry of Finance Department of Revenue

Central Board of Excise and Customs

Notification No. 74/2017 – Central Tax

New Delhi, the 29thDecember, 2017

G.S.R. …..(E).—   In exercise of the powers conferred by section 164 of the Central  Goods  and  Services  Tax  Act,  2017  (12  of  2017),  the  Central Government hereby appoints the 1st  day of February, 2018, as the date from which the provisions of serial numbers 2(i) and 2(ii) of notification No. 27/2017

– Central Tax dated the 30th  August, 2017, published in the Gazette of India,

Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1121 (E), dated the 30th August, 2017, shall come into force.

[F. No.349/58/2017-GST(Pt)]

 (Ruchi Bisht)

Under Secretary to the Government of India

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