关于电子货运单的一切

1. What is E-Way Bill

• E Way Bill is electronic document
• Contain two parts – Part A and Part B
• To be generated before causing movement of goods on GST common portal as per rule 138 of CGST 2017
• To be generated by registered person who cause movement of goods or  transporters
• Prior the actual movement of goods
• Generation of e-way bill on E Way Bill portal  

2. Stakeholder of  E Way Bills

Suppliers – Generate the e-Way Bills and reject the e-Way Bills generated byother party against his/her name if it does not belong to him/her.

Recipients - Generate the e-Way Bills and reject thee-Way Bills generated by other party against his/her name if it does not belong to him/her.

Transporters - Generate the e-Way Bills, consolidated e-Way Bills and update the vehicle numbers for the e-Way Bills assigned to him for transportation by the taxpayers.

Department Officers – Verify the e-Way Bills and consignments carried with the e-Way Bills.

3. When and Who should prepare Part A of  E Way Bills

Statutory Provision:

Every registered person who causes movement ofgoods of consignment value exceeding fifty thousand rupees—

(i)     in relation to a supply; or

(ii)    for reasons other than supply; or

(iii)   due to inward supply from an unregistered person shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST E Way Bill-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal.

4. Who will generate E-way Bill

1. Registration is mandatory to generate E-Way Bill – GST portal / E-Way Bill common portal
2. Only a registered person can generate E-Way Bill
3. Un-Registered person cannot generate E-Way Bill  

5. Who cause movement and shall generate  E-Way Bill

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E-Way Bill generated by Transporter: on an authorization received from the registered person can generate  E-Way Bill.

E-Way Bill generated by e-commerce or courier agency: on an authorization received from the consignor

6. Cases where Unregistered person can generate E-way Bill

1. 手工艺品供应商
2. 未注册供应商，且接收方未知（可选）。未注册人员也可选择以公民身份注册并登录，从而生成电子运单（E-way bill）。

托运价值

就本规则而言，

货物托运价值 = 根据第15条确定，并在发票、供应单或交货单中申报的金额

包含 = 中央商品及服务税 (CGST) + 各邦商品及服务税 (SGST) + 跨邦商品及服务税 (IGST)

排除 = 当发票同时涉及免税货物供应和应税货物供应时，免税货物的价值。

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6.1 即使托运价值低于50,000卢比也需要电子运单的情况

加工方：当位于某一邦或联邦属地的委托方将货物发送给位于其他邦或联邦属地的加工方时，

无论托运价值如何，电子运单均应由委托方或已注册的加工方生成。

手工艺品：

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当根据第24条第(i)款和第(ii)款规定免于注册的人员将手工艺品从一个邦或联邦属地运输到另一个邦或联邦属地时，无论托运价值如何，均应由该人员生成电子运单。

7. 货物运输原因

1. 所有涉及货物运输的交易，无论是否属于供应过程，均需电子运单。
2. 电子运单并非仅在“供应”时需要，而是每次发生货物“运输”时都需要。
3. 每当发生货物运输时，无论是货物供应还是 服务供应，均需电子运单。
4. 仅限通过机动车辆进行的货物运输。

非供应原因：

1. 出口/进口
2. 加工
3. 半散装件 (SKD) 或全散装件 (CKD)
4. 接收方未知
5. 液化气供应（数量未知）
6. 供应退货
7. 展览或展销会
8. 自用
9. 试用供应
10. 其他等。

运输开始前

电子运单必须在货物运输开始前创建。

例外：

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若通过铁路运输货物，可在货物运输后生成电子运单，在此情况下，货物在交付时必须出示电子运单方可提取。

8. 有关上述货物的信息

PART A of E way bill

1. GSTIN of Suppliers & Recipient (URP, if unregistered)
2. Place  of Delivery (PIN Code of Place of Delivery)
3. Document No. (Tax Invoice, Bill of Supply & Delivery Challan etc.)
4. Document Date
5. Value of Goods (Including Tax & Cess)
6. HSN Wise Summary (if aggregate turnover upto 5 crores; 2 digits & for more than 5 crores; 4 digits)
7. Reason for Transportation (select from dropdown menu)

PART B of E way bill

1. Vehicle No. for Road
2. Transport Document Number (GRN, Railway Receipt, Air Way Bill etc.)  

9. Part B of E Way Bill & Generation of  E Way Bill

Part B of  E Way Bill  contain detail of conveyance carrying goods for movement.

E Way Bill  is not valid and usable, unless its Part B is filled. Part-B is a must for the- E Way Bill for movement purpose.

Otherwise, printout of  E Way Bill says it is invalid for movement of goods.

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10. Cases where  E Way Bill is not required / optional

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Unique Reference Number

On generation  E Way Bill , URN shall be given to

1. Supplier
2. Recipient
3. Transporter

Validity: Such URN shall be valid for 15 days for updation of PART B of  E Way Bill -01.

11. Multiple Vehicle used for Transportation – Same transporter

Goods transferred from one conveyance to other conveyance for any reason: Detail of new conveyance will be updated in PART B of  E Way Bill Before such transfer By Supplier, Recipient, Transporter

11.1 Multiple transporter  

In case Part B is not filed: Supplier, Recipient or transporter, may assign the  E Way Bill number to another registered or enrolled transporter

In case Part B is filed:  Where detail of conveyance has been filed in Part B of  E Way Bill by transporter, such  E Way Bill can not be assign to another transporter by supplier or recipient.

11.2 Consolidated  E Way Bill

1. Where multiple consignments are intended to be transported in one conveyance,
2. The transporter may indicate the serial number of e-way bills generated in      respect of each such consignment electronically on the common portal and
3.  A consolidated e-way bill in FORM GST E Way Bill-02 maybe generated by him on the said common portal prior to the movement of goods.  

12. Transporter to be responsible for generation of  E Way Bill

In case, supplier or recipient has not generated  E Way Bill and consignment value is more than Rs. 50000 transporter will be responsible for generation of  E Way Bill.

Where goods are supplies via ecommerce operator or courier agency,  E Way Bill can be generated by such ecommerce operator or courier agency.

13. E Way Bill to GSTR 1

电子货运单（E Way Bill）A部分提供的信息：

对于注册用户：可将此信息用于GSTR-1申报。

对于非注册用户：信息将通过电子邮件或电话号码发送。

14. 电子货运单的取消/删除/修改

若货物在运输途中未根据第138(B)条规则进行核查：电子货运单仅可在电子货运单门户网站生成后的24小时内取消。

若货物在运输途中已根据第138(B)条规则进行核查：电子货运单在任何情况下均不得取消。

删除电子货运单：电子货运单无法删除。

修改电子货运单：电子货运单一旦生成，A部分即不可编辑。仅可根据需要更新B部分。

15. 电子货运单的有效期

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专员延长有效期：专员可针对特定类别的指定货物延长有效期。

运输方延长有效期：仅在特殊情况下，通过更新电子货运单的B部分进行。

有效期计算：有效期自电子货运单生成之时起计算，每一天均计为自生成之日起至次日午夜结束的期间。

16. 72小时内对电子货运单的确认

1. 供应商或收货人应传达其对电子货运单所涵盖货物的确认或拒绝。
2. 此类确认或拒绝应在72小时内或货物交付之时（以较早者为准）完成。
3. 若未传达确认或拒绝，则视为已接受。

17. 未携带电子货运单的处罚

17.1 特定违规行为的处罚

纳税人、注册人员及任何运输应税货物而未随附相关规定文件（即电子货运单）的人员，应处以10,000卢比或应缴税款金额（以较高者为准）的罚款。

17.2 运输途中货物及运输工具的扣留、查封与释放（根据2017年CGST法案第129条）

若任何人员违反本法案及相关规则运输或储存货物，所有此类货物、运输工具及文件均应被扣留或查封，并在缴纳罚款后予以释放；——

17.3 货物所有者主动缴纳税款及罚款的情况

1. 应税货物：应缴税款及罚款的100%。
2. 免税货物：货物价值的2%或25,000卢比（以较低者为准）。
3. 在提供等额担保后

17.4 货物所有者未主动缴纳税款及罚款的情况；

1. 应税货物：货物价值的50%减去已缴税款金额，
2. 免税货物：货物价值的5%或25,000卢比（以较低者为准）。
3. 在提供等额担保后
4. 未向运输货物的人员送达扣留或查封令，不得扣留或查封此类货物或运输工具。
5. 在未给予申辩机会前，不得确定任何税款、利息或罚款。
6. 被扣留或查封的货物，在执行保证金并提供担保，或缴纳适用的税款、利息及罚款后，可临时释放（第67(6)条 - 检查、搜查及查封权）。
7. 缴纳税款及罚款后，所有程序即视为结束。
8. 若未缴纳税款及罚款，将根据第130条启动进一步程序。

17.5 货物及运输工具的没收与罚款征收：

若运输货物的人员或货物所有者在扣留或查封后7日内未能缴纳税款及罚款，所有此类货物或运输工具均应被没收，且相关人员应承担如下罚款。

1. 罚款金额不得超过货物市场价值减去其应缴税款后的余额
2. 罚款金额不得低于第129(1)条规定的罚款

在未给予申辩机会前，不得作出没收货物或运输工具的决定。

18. Document/Device to be carried with conveyance

Person in charge will carry following document with conveyance

1. Invoice, Bill of supply or delivery challan
2. Copy of  E Way Bill or number of  E Way Bill, required only in case of transport by road.

Invoice reference number (IRN) can also be obtain in place of actual invoice copy. Such IRN shallbe valid for 30 days. Such IRN can be obtain by filling GST INV-1

E Way Bill not required in exception cases: commissioner by notification, allow to keep the following document with conveyance in place of  E Way Bill.

1. Invoice, Bill of supply or delivery challan  

19. Verification of documents and conveyances

1. Commissioner or authorised office, can intercept any vehicle to verify  E Way Bill in physical or electronic form.
2. Verification can be done via Radio Frequency Identification device.
3. Physical verification of conveyance can also be carried out.  

20. Inspection and verification of goods

20.1 Inspection report of Verification:

1. A summary report of every inspection of goods in transit shall be recorded online
2. By  the proper officer in Part A of FORM GST E Way Bill-03 within 24      hours of inspection and
3. The final report in Part B of FORM GST  E Way Bill -03 shall be recorded within 3 days of such inspection.

20.2 No further verification of conveyance:

1. No further verification of conveyance will be done, in case it is done at one place
2. In case specific information is received, such verification can be done again.  

21. Facility   for uploading information regarding detention of vehicle  

• Where  a vehicle has been intercepted and detained for a period exceeding 30 minutes,
• The transporter may upload the said information in FORM GST  E Way Bill -04 on the common portal.  

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