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How to make an E-way bill :16 cases covered

How to make an E-way bill for goods sold to a registered recipient?

E-way bill in GST needs the details of the invoice. Please remember that we can make it on a delivery challan also. In this case, the invoice is raised. Following details can be entered into the E-way bill. 

  • Part A of E-way bill will contain the details of supplier, buyer, and description of goods.
  • Select outward on the portal like in image below, Bill from will be auto-filled.  Dispatch from will automatically be the address of the supplier. You can edit this field. When the goods are dispatched from a place other than the place of the supplier. It will vary from the auto-populated details. Thus you need to change them accordingly.

E-way bill in GST

 

How to make an E-way bill when goods are transported via Train, Ship or Air?

Sometimes goods move via train, ship or Air. They still need a movement via road to reach the dispatch location. In this case, an E-way bill can be prepared from the location of the supplier to the location of dispatch.

For movement from factory/godown/supplier’s place to location of further movement:

This movement will take place on the invoice as goods are moving due to supply. When they are not moving for supply an e-way bill can be prepared on the delivery challan. You can enter the address of the location of further movement in a dispatch to.

For the movement via Train, Ship or Air.

Select Train, Ship or Air in part b of E-way bill. Then details of their respective receipts can be entered. See in the image below. Once you choose the means, a window to enter relevant details will open.

eWayBill 2019-08-16 18-53-47

 

eWayBill 2019-08-16 18-54-56

eWayBill 2019-08-16 18-55-38

It is clear from the images above that relevant entry open once you choose Rail, Air or Ship.

How to make an E-way bill for Goods sent to port for Export?

When goods are moving for export they leave for the port of dispatch. In this case the delivery challan, copy of the invoice can be attached. The details of goods can be entered in the description. In this case, an invoice will bear the words” for export with or without payment of tax”. The copy of the invoice will help in the acknowledgment of goods. Also, select “Export” at e way bill portal while making the E-way bill in GST for export.

eWayBill 2019-08-16 19-12-20

As soon as we select export, the invoice is replaced by a bill of supply.  In bill to GSTIN is filled with URP and the state is filled with other countries.

How to make an E-way bill for Line Items?

This is used when the goods are taken out from the premises of the taxpayers for the sales at the doorsteps of the clients. The goods are taken out with the ‘Delivery Challan’ and whenever the sales are made to the clients, the ‘Taxable Invoice’ or ‘Bill of Supply’ is issued to the amount of the sale taken place. We need to select “line item” in headings on the E-way bill portal. It automatically copies the details of the supplier in the bill to and ship to. 

eWayBill 2019-08-16 19-19-34

How to make an E-way bill for goods imported into India?

When goods are imported to India, Bill of entry is filed. There can be two types of bill of entry. First is a bill of entry for home consumption and bill of entry for warehousing. In both of the cases, there can be two scenarios. The goods are dispatched to the location of buyer or they may be dispatched to some other location. This can be reflected by selecting inward in main headings and import in secondary headings.

eWayBill 2019-08-16 19-30-23

When you select inward and import it changes the invoice with the bill of entry. GSTIN is filled with URP and the state is filled with other countries.

How to make an E-way bill for Goods sent for Job work?

Section 143 of CGST Act provide for the sending of goods to Job worker. The goods can be sent from the factory or principal’s place. They can also be sent directly from seller to job worker without entering into the principal’s place. 

Select outward at Eway bill portal in main headings and job work in secondary tabs. Check the highlighted portion in the image attached below.

eWayBill 2019-08-17 16-39-16

 

How to make an E-way bill for Goods received back from Job worker?

In this case, movement is taking place on the cover of a delivery challan. Select inward in the main headings of E-way bill portal and job work in secondary headings.

eWayBill 2019-08-17 16-50-05

How to make an E-way bill for goods sent from one job worker to another job worker?

CBIC  Circular No.38/12/2018 dated 26th March 2018 covers these cases. Job worker can use a copy of delivery challan issued by the supplier. He can even issue a new delivery challan. 

How to make an E-way bill for goods sent to branch in another state for use?

In this case, goods will move under the cover of a delivery challan. The details of delivery challan will be filled in the E-way bill portal. 

How to make an E-way bill for goods moving to a branch in the same state?

Even in case of movement of goods to a branch in the same state Delivery challan is required. E-Way bill will also be required.

How to make an E-way bill for Goods sent for rent?

Goods are moving but not for sale. When the movement of goods is for reasons other than a sale, the E-way bill can be prepared on the basis of details in the delivery challan.

How to make E-way bill for Goods sent for an exhibition?

When goods are sent for an exhibition there is no invoice. There is no supply. On E-way bill portal you can select Exhibition and can prepare E-way bill.

How to make an E-way bill for goods moving for repair?

Many times we need to send goods for a repair. There can be two types of movement. A movement for repair in India or outside India. The movement in India will be on delivery challan and return will also be on the delivery challan. When goods are moving outside India, They will become an export by virtue of the definition of export in GST. Which says that moving goods from a place in India to a place outside India is export. In a recent clarification, CBIC said that this is not supplied because goods are not being supplied. Their movement is for the purpose of repair. Thus E-ay bill up to port is required. Then movement will be via customs procedures.

How to make an E-way bill for movement other than supply?

Rule 55 of CGST Rules provide for the movement of goods on the delivery challan. When goods move for a reason other than supply. A Delivery challan can be made. Invoice is not required in this case. 

These were some instances for E-way bill in GST. Hope this article is useful for you. I have tried to cover all the possible instances. Still, you can post your issue in QA section of our website.

 

 

 

 

 

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Profile photo of CA Shafaly Girdharwal CA Shafaly Girdharwal

CA

New Delhi, India

CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.

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