FAQs
Posted on : - Mar 15, 2018
Question 1.What is an E Way Bill?
Answer Ans. E-way bill (FORM GST EWB-01) is an electronic document (available to supplier / recipient / transporter) generated on the common portal evidencing movement of goods of consignment value more than Rs. 50000/-. It has two Components-Part A comprising of details of GSTIN of supplier & recipient, place of delivery (indicating PIN Code also), document (Tax invoice, Bill of Supply, Delivery Challan or Bill of Entry) number and date, value of goods, HSN code, and reasons for transportation; and Part B –comprising of transport details - transport document number (Goods Receipt Number or Railway Receipt Number or Airway Bill Number or Bill of Lading Number) and Vehicle number for road.
Posted on : - Mar 15, 2018
Question 2.What is the common portal for e-way bill?
Answer Ans. The Common Goods and Services Tax Electronic Portal for furnishing electronic way bill is www.ewaybillgst.gov.in.
Posted on : - Mar 15, 2018
Question 3.What is consignment value?
Answer Ans. The consignment value of goods shall be the value, determined in accordance with the provisions of section 15 of the CGST Act, 2017, declared in an invoice, a bill of supply or a delivery challan, as the case may be, issued in respect of the said consignment and also includes the central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document.
Posted on : - Mar 15, 2018
Question 4.Whether consignment value of goods shall include tax also? In case of movement other than by way of supply, value may not be available? How to value such cases?
Answer Ans. Yes, As per Explanation 2 to Rule 138(1) of CGST Rules, 2017, the consignment value shall also include the Central tax, State or Union territory tax, integrated tax and cess charged, if any, in the document. Furthermore, in view of the valuation provisions in Section 15 of the CGST Act, 2017, Customs duty shall also be includible in the value of goods. In case of movement of goods for reasons other than supply, the movement would be occasioned by means of a delivery challan which is a mandatory document. The delivery challan has to necessarily contain the value of goods as per Rule 55 of the CGST Rules, 2017. The value given in the delivery challan should be adopted in the e-way bill.
Posted on : - Apr 19, 2018
Question A person has been shifting his households from one state to another. Whether EWB is required to be generated?
Answer

Used personal & household effects have been specifically covered in the annexure to rule 138 in respect of which EWB is not required to be generated. Therefore no EWB is required.

Posted on : - Apr 19, 2018
Question A person purchased a new I phone 10 worth Rs. 80.000/- and carrying with him on motorized vehicle. Whether EWB required?
Answer

Yes, if the movement is caused by a registered person otherwise NOT.

Posted on : - Apr 19, 2018
Question Whether EWB is required to be generated in case of movement of jewellery?
Answer

Jewellery is covered under list of exempted categories of goods in annexure to the rule 138. Hence no EWB required, however jewellery is taxable under GST.

For Movement other than the purpose of sale

Generally there is requirement of EWB whether movement is for sale or otherwise

Posted on : - Apr 19, 2018
Question Is EWB required for movement of tools to customer place?
Answer

Yes, there is no exemption for movement of goods to customer place.

Posted on : - Apr 19, 2018
Question An outdoor catering company is transporting utensils and other accessories for catering outside the kitchen, interstate or intra state. Is EWB required and what documents required?
Answer

This movement will be said by him for himself use. Although there is no supply still EWB required because there is movement of goods. Such EWB will be generated against delivery challan by providing “outward” movement and “for own use” under the reason for transportation.

Posted on : - Apr 19, 2018
Question Whether it is required to generate EWB in case of movement of empty containers?
Answer

Exemption has been granted by way of N/N 12/2018 which provides that a registered person is not required to generate a EWB where the empty cargo containers are being transported. This exemption may be applicable in case of transportation of empty bins and containers which are returned to the original supplier by customer.

Posted on : - Apr 19, 2018
Question In Export transaction to Nepal- requirement of EWB till destination or till the port/custom clearance?
Answer

There is NO need to generate EWB in case of goods being transported are transit cargo from or to Nepal. In other cases also, there is no need to generate EWB where goods are being transported under custom bond from ICD to port or under custom supervision only till clearance where customs examination is done.

Posted on : - Apr 19, 2018
Question In case of High seas sale transaction- whether EWB is required?
Answer EWB is required for movement of goods within the country. But in high seas sales there is no such movement take place therefore NO need to generate EWB. Although if goods is required to move from port to buyers place then EWB required.
Posted on : - Apr 19, 2018
Question From custom port to warehouse – whether EWB is required? If yes, on what basis?
Answer

EWB is required to generate for every movement of goods. In this case EWB can be generated against “Bill of entry” as “Inward supply” from “Unregistered person” and place of supplier shall be selected as “other countries”.

Posted on : - Apr 19, 2018
Question In case of import of goods or goods cleared from SEZ by raising bill of entry, whether customs duty must also be considered for the purpose of determining the limit of Rs 50,000/-.
Answer

Section 15 of CGST Act, 2017 is very clear about value of goods which includes all taxes, therefore custom duty has to be included for the purpose of computation of limit of Rs 50,000/- for generating EWB.

Total Records : - 14
Check Your Tax Knowledge
Youtube
Product Demo
Professional services available
Tax Lok English Viedo
Tax Lok Hindi Viedo

FOR FREE CONDUCTED TOUR OF OUR ON-LINE LIBRARIES WITH OUR REPRESENTATIVE-- CLICK HERE

FOR ANY SUPPORT ON GST/INCOME TAX

Do You Want To Take FREE DEMO Of Our GST/Income Tax Library.