FAQs on E-way bill related to Inward & Outward Supply

FAQs on E-way bill related to Inward & Outward Supply

FAQs on E-way bill related to Inward & Outward Supply are compiled. 

Q What are pre-requisites to generate the e-way bill?

The pre-requisite for generation of eway bill is that the person who generates eway bill should be a registered person on GST portal and he should register in the eway bill portal. If the transporter is not registered person under GST it is mandatory for him to get enrolled on e-waybill portal (https://ewaybillgst(dot)gov(dot)in) before generation of the e-way bill. The documents such as tax invoice or bill of sale or delivery challan and Transporter’s Id, who is transporting the goods with transporter document number or the vehicle number in which the goods are transported, must be available with the person who is generating the e-way bill.

Q Who all can generate the e-way bill?

The consignor or consignee, as a registered person or a transporter of the goods can generate the e-way bill. The unregistered transporter can enroll on the common portal and generate the e-way bill for movement of goods for his clients. Any person can also enroll and generate the e-way bill for movement of goods for his/her own use.

Q What has to be done by the transporter if the consignee refuses to take goods or rejects the goods for any reason?

There is a chance that the consignee or recipient may reject to take the delivery of consignment due to various reasons.  Under such circumstances, the transporter can get one more e-way bill generated with the help of a supplier or recipient. By indicating supply as ‘Sales Return’ with relevant documents, return the goods to the supplier as per his agreement with him.

Q What has to be done, if the validity of the e-way bill expires?

If validity of the e-way bill expires, the goods are not supposed to be moved. However, under the circumstance of ‘exceptional nature and trans-shipment’. The transporter may extend the validity period after updating the reason for the extension and the details in PART-B of FORM GST EWB-01.

Q How to handle “Bill to” – “Ship to” invoice in e-way bill system?

Sometimes, the taxpayer raises the bill to somebody and sends the consignment to somebody else as per the business requirements. There is a provision in the e-way bill system to handle this situation, called as ‘Bill to’ and ‘Ship to’. 

In the e-way bill form, there are two portions under ‘TO’ section. In the left hand side – ‘Billing To’ GSTIN and trade name is entered and in the right hand side – ‘Ship to’ address of the destination of the movement is entered. The other details are entered as per the invoice.  

In case ship to state is different from Bill to State, the tax components are entered as per the billing state party. That is, if the Bill to location is inter-state for the supplier, IGST is entered. If the Bill to Party location is intra-state for the supplier, the SGST and CGST are entered irrespective of movement of goods. Whether movement happened within state or outside the state.

Q How to handle “Bill from” – “Dispatch from” invoice in e-way bill system?

Sometimes, the supplier prepares the bill from his business premises to consignee. But moves the consignment from some others’ premises to the consignee as per the business requirements. This is known as ‘Billing From’ and ‘Dispatching From’. E-way bill system has provision for this. In the e-way bill form, there are two portions under ‘FROM’ section. In the left hand side – ‘Bill From’ supplier’s GSTIN and trade name are entered and in the right hand side – ‘Dispatch From’, address of the dispatching place is entered. The other details are entered as per the invoice.  In case Bill From location State is different from the State of Dispatch the Tax components are entered as per the  State (Bill From). That is, if the billing party is inter-state for the supplier, IGST is entered. If the billing party is intra-state for the supplier, the SGST and CGST are entered irrespective of the movement of goods. Whether movement happened within the state or outside the state.

A variety of E-way bills can be read here.