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GST E- Way Bill Application

Online Legal India LogoBy Online Legal India Published On 27 Jan 2021 Updated On 06 Jan 2023 Category GST

GST E-Way Bill is mandatory for the transport of any goods with a gross value of quite Rs.50,000. E-Way Bill has been implemented from 1st 2018 in phases and during this article, we discuss the E-Way Bill applicability intimately.

No Late Fee for GSTR-1 & GSTR-3B Return

The biggest relief extended to small business by the 31st GST Council is that the waiver lately fee for filing GSTR-1 and GSTR-3B return. The GST Council has announced:

“Late fee shall be completely waived for all taxpayers just in case FORM GSTR-1, FORM GSTR-3B &FORM GSTR-4 for the months/quarters July 2017 to September 2018, are furnished after 22.12.2018 but on or before 31.03.2019.”

Thus, filing of Form GSTR-1, GSTR-3B and GSTR-4 won't attract any late fee penalty until 31st March 2019.

GST Annual Return maturity Extended

Every business entities having GST registration are required to file GST annual return in form GSTR-9. The maturity for filing GST annual return is typically 31st December of every year for the fiscal year ended on 31st March of an equivalent civil year. As GST is newly introduced in India, the govt has decided to increase the maturity for GST annual return filing to 30th June 2019. The maturity for filing GST annual return was originally extended up to 31st March 2019, which has been further extended to 30th June 2019 by the GST Council.

Applicability of E-Way Bill

E-Way Bill generation for inter-state movement of products (out-of-state) is already made compulsory, however, individual government, are making E-Way Bill generation for intra-state movement of products (within state), compulsory, in phases.

Dates from which E-Way Bill for intra-state transfer is formed compulsory are detailed hereunder:

Inter-State Movement

E-Way Bill operations are compulsory for inter-state movement of products throughout the state from 1st April 2018.

Intra-State Movement

E-Way Bill operations are compulsory for intra-state movement of products for Karnataka from 1st April 2018.

E-Way Bill operations are compulsory for intra-state movement of products for Andhra Pradesh, Gujarat, Kerala, Telangana and Uttar Pradesh from 15th April 2018.

E-Way Bill operations are compulsory for intra-state movement of products for locations like Bihar, Haryana, Himachal Pradesh, Jharkhand, Tripura and Uttarakhand from 20th April 2018.

Generating E-Way Bill

To generate E-Way Bill, first of all, one has got to apply register on the e-way bill portal. to get E-Way Billportal access, the person must be having a GST registration or be a little transporter. Once registered, the E-Way Bill is often generated easily by filling form ‘GST EWB-01’ on the E-Way Bill portal or through SMS E-Way Bill generation.

GST EWB-01) has two parts namely part – A and part – B. Part A contains GSTIN of the recipient, place of delivery, invoice/challan number and date, the worth of products, HSN code, the rationale for transportation and transport document number etc. Part B likely contain transportation details like vehicle number etc. Upon successful generation of the E-Way Bill, a singular e-way bill number (EBN) are going to be available to the supplier, recipient and transporter.

Important Aspects of GST E-Way Bill

Every registered one that causes movement of products of consignment value exceeding Rs. 50,000/-, before the commencement of movement of products, should prepare an e-way bill. Generation of E-Way Bill is going to be required just in case of a supply of products (sales), movement of products for job-work, branch transfer, etc. Registered person means persons who are susceptible to obtain registration under GST. the worth limit of Rs. 50,000/- for the e-way bill are going to be the gross value of fabric i.e. inclusive of taxes.

In case of movement of products from an unregistered dealer (i.e. one that isn't registered under GST), it'll be the responsibility of the registered dealer to get E-Way Bill. The validity of the E-Way Bille-way bill for fewer than 100 km of movement of products are going to be 1 day and thereafter, a further 1 more day for each additional 100 km or part thereof.

E-Way Bill is often cancelled within 24 hours of its generation but before the commencement of movement of products. The generation of the E-Way Bill is going to be communicated to the recipient of the products and he can reject the availability within 72 hours of generation of E-Way Bill.

How can we help you?

Merchants/Transporters/ Exporters are you stuck with your E-Way Bill! Online Legal India™ is your next stop solution. We offer a plethora of services in GST compliances such as Invoicing, Preparation and filing of returns and the latest addition to this list is preparing and generating 'E-Way Bill'.

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