To understand what an e way bill is, who should generate it and its validity, read our article on e way bill GST.
1. What happens if the transporter changes the mode of conveyance during transit?
If a transporter is transferring goods from one conveyance to another during the course of the transit, then they must update the details of the new conveyance in the e-way bill already generated on the common portal in the FORM GST EWB-01, before such transfer takes place.
The caveat here is that if the goods are being transported to a consignee for a distance of ten kilometers or less, within the same State or Union territory as the place of business of the transporter, the details of conveyance need not be updated in the e-way bill.
2. What is the rule to be followed when transferring multiple consignments in a single conveyance?
Where a transporter is moving more than one consignment in one conveyance, he must indicate the serial number of e-way bills for each consignment electronically on the common portal. A consolidated e-way bill in Form GST EWB-02 must be generated before the movement of goods.
3. What happens when an e-way bill is generated but the goods are not transported?
Where an e-way bill is generated but goods are not transported or are not transported as per the e-way bill, the e-way bill may be canceled within 24 hours. This can be done directly or via a facilitation center which will be notified by the Commissioner.
Note: An e-way bill cannot be cancelled if it has been verified in transit where the mode of conveyance has changed.
4. Who can accept or reject an e-way bill?
A recipient can accept or reject an e-way bill. An e-way bill will be assumed to be accepted if there’s no communication within 72 hours of the e-way bill being made available to the recipient via the common portal.
5. What are the documents to be carried by person-in-charge of conveyance?
The person-in-charge of a conveyance must carry
- The invoice or bill of supply or delivery challan
- A copy of the e-way bill OR the e-way bill number, either physically or mapped to a RFID (Radio Frequency Identification Device). RFID is embedded on to the conveyance (mode of transport). Details of these will be notified by the commissioner. However, the commissioner may notify person-in-charge to carry the following documents instead of the e-way bill –
- Tax invoice or bill or supply of bill of entry OR
- A delivery challan, where goods are transported other than by way of ‘supply’
A registered person can submit a tax invoice in Form GST INV-1 on the common portal. After which he will get an Invoice Reference Number (IRN). IRN is valid for 30 days from the date of uploading. It can be given for verification by an officer instead of the tax invoice. Note that where a registered person uploads the invoice, information in Part A of Form GST INS-1 is auto populated from GST INV-1.
The commissioner may notify for a class of transporters to get unique RFID. This RFID will be embedded on to the conveyance (mode of transport) and mapped to the e-way bill before the movement of goods.
What is the process for stopping of vehicles and verification of documents in transit?
Any mode of transport can be stopped for inter-state and intra-state movements. The Commissioner, or an officer empowered by him, may authorize an officer to stop a consignment to verify e-way bill.
RFID readers will be installed at places where verification of movement of goods is required. Verification will be done through RFID readers where e-way bill is mapped with RFID.
Physical verification of conveyances may also be done. In case there is ‘specific information’ of tax evasion, physical verification of a conveyance can also be done by an authorised officer.
6. What is the process of inspection and verification of goods?
A summary of every inspection of goods in transit will be recorded online by the officer in Part A of GST EWB-03 within 24 hours of inspection. The final report will be submitted in Part B of GST EWB-03 within 3 days of inspection.
Goods will be inspected only once during a journey. However, if any ‘specific information’ of tax evasion is available even after an inspection is already done, the vehicle can be stopped again.
If a vehicle is intercepted or stopped or detained for more than 30 minutes the transporter can upload this information in Form GST EWB-04 on the common portal.