E-Way bill: Key Points part 2
E-Way bill: Key Points part 2
In continuation of the series, we bring you this article to help you understand some more provisions relating to the E-Way bill
Multiple consignments
If multiple consignments are intended to be transported in one conveyance, then the transporter may indicate the serial number of e-way bills of each consignment and a consolidated e-way bill may be generated by him prior to the movement of goods.
Eg – A transporter is carrying goods of 3 different sellers from Delhi to Gurgaon, he shall have 3 E-Way bill relating to each consignment and also has a consolidated E-Way bill.
If goods not transported as per e-way bill generated:
Where an e-way bill has been generated, but goods are either not transported or are not transported as per the details furnished in the e-way bill, then the e-way bill may be cancelled within 24 hours of generation of the e-way bill.
Validity of e-way bill:
Any e-way bill which is generated shall be valid in every State and Union territory. However, the periodicity of validity shall be as under:
Upto 100 Km - 1 day
ii. For every 100 km or part thereof thereafter - One additional day
The period of validity shall be counted from the time at which the e-way bill has been generated and each day shall be counted as twenty-four hours.
Exceptional circumstances:
If goods cannot be transported within the validity period of the e-way bill due to circumstances of an exceptional nature, then the transporter may generate another e-way bill after updating the details in Part B.
Eg – Exceptional Circumstances maybe like Natural disasters, riots etc.
Documents to be carried:
The person in charge of a conveyance shall carry the following:
a. the invoice or bill of supply or delivery challan, as the case may be; and
b. a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device embedded on to the conveyance in such manner as may be notified by the Commissioner.
Mandatory device in the conveyance:
Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded onto the conveyance for mapping the e-way bill to the said device.
Interception of any conveyance:
The Commissioner or a person authorised by him may intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intrastate movement of goods.
Report of inspection:
A summary report of every inspection of goods in transit shall be recorded online by the proper officer within 24 hours of inspection and the final report shall be recorded within 3 days of such inspection.
Physical verification of goods:
No further physical verification of the said conveyance shall be carried out again in the state, if the physical verification of goods being transported has been done during transit at one place within the State or in any other State, unless specific information relating to evasion of tax is made available subsequently.
If physical verification of the goods has been carried out once in a state or UT, then verification again shall not be carried out.
Vehicle intercepted for more than 30 minutes:
If a vehicle has been intercepted and detained for a period exceeding thirty minutes, then transporter may upload the said information in FORM GST EWB-04 on the common portal.
