EWay Bill Under GST : A Tool for Seamless Trade or a Compliance Burden?—CA. Pranay Jajodia

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The Tax Publishers GST--E-Way Bill E-Way Bill Under GST : A Tool for Seamless Trade or a Compliance Burden? CA. Pranay Jajodia Through this article, the learned author seeks to explore the legal framework, practical implications, technological advancements, judicial rulings, and compliance challenges surrounding the E-Way Bill system. The discussion will help assess whether the system truly streamlines trade or has become yet another compliance burden. Notably, the scope of the E-Way Bill is vast, and covers all aspects in a single article is nearly impossible. Therefore, this write-up will focus on the most critical provisions, challenges, and developments affecting businesses today. 1. What is an E-Way Bill? An E-Way Bill (Electronic Way Bill) is a digitally generated document that must be carried by a person in charge of a conveyance while transporting goods of a value exceeding specified limit under GST. It contains key details such as the supplier, recipient, invoice number, goods description, transport details, and vehicle number. The bill is generated through the E-Way Bill Portal (www.ewaybillgst.gov.in), which assigns a unique 12-digit E-Way Bill Number (EBN) that is electronically linked to the consignment. The system mandates that goods cannot be moved beyond a certain distance without an E-Way Bill unless they fall under specified exemptions. The E-Way Bill system is governed by the following key provisions of the GST law: -- Section 68 of the CGST Act, 2017 -- This section mandates that a person in charge of a conveyance must carry prescribed documents while transporting goods, and the tax authorities are empowered to inspect goods in transit. -- Rule 138 of the CGST Rules, 2017 -- This rule prescribes the conditions, manner, and procedure for generating an E-Way Bill, specifying when it is required, exemptions, validity period, and other procedural aspects. 2. Basic legal provisions of rule 138 of the CGST Rules, 2017 The requirement to generate an E-Way Bill under GST is primarily governed by Rule 138 of the CGST Rules, 2017. This rule mandates that every registered person who initiates the movement of goods with a consignment value of Rs. 50,000 or more must generate an E-Way Bill electronically by furnishing the necessary details in Part A of Form GST EWB-01 before the commencement of such movement. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--E-Way Bill

E-Way Bill Under GST : A Tool for Seamless Trade or a Compliance Burden?

CA. Pranay Jajodia

Through this article, the learned author seeks to explore the legal framework, practical implications, technological advancements, judicial rulings, and compliance challenges surrounding the E-Way Bill system. The discussion will help assess whether the system truly streamlines trade or has become yet another compliance burden. Notably, the scope of the E-Way Bill is vast, and covers all aspects in a single article is nearly impossible. Therefore, this write-up will focus on the most critical provisions, challenges, and developments affecting businesses today.

1. What is an E-Way Bill?

An E-Way Bill (Electronic Way Bill) is a digitally generated document that must be carried by a person in charge of a conveyance while transporting goods of a value exceeding specified limit under GST. It contains key details such as the supplier, recipient, invoice number, goods description, transport details, and vehicle number. The bill is generated through the E-Way Bill Portal (www.ewaybillgst.gov.in), which assigns a unique 12-digit E-Way Bill Number (EBN) that is electronically linked to the consignment. The system mandates that goods cannot be moved beyond a certain distance without an E-Way Bill unless they fall under specified exemptions.

The E-Way Bill system is governed by the following key provisions of the GST law:

-- Section 68 of the CGST Act, 2017 -- This section mandates that a person in charge of a conveyance must carry prescribed documents while transporting goods, and the tax authorities are empowered to inspect goods in transit.

-- Rule 138 of the CGST Rules, 2017 -- This rule prescribes the conditions, manner, and procedure for generating an E-Way Bill, specifying when it is required, exemptions, validity period, and other procedural aspects.

2. Basic legal provisions of rule 138 of the CGST Rules, 2017

The requirement to generate an E-Way Bill under GST is primarily governed by Rule 138 of the CGST Rules, 2017. This rule mandates that every registered person who initiates the movement of goods with a consignment value of Rs. 50,000 or more must generate an E-Way Bill electronically by furnishing the necessary details in Part A of Form GST EWB-01 before the commencement of such movement.