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Eway Bill under GST in Andhra Pradesh

Updated on:  

08 min read

Eway or electronic way bill system under the Goods and Services Tax (GST) regime is brought in to enable faster and seamless movement of goods through a portal-driven payment system, without vehicles having to wait at state borders. This would also help the government to keep a tight leash on revenue leakages.

Latest Updates

1st June 2021
1. The e-way bill portal, in its release notes, has clarified that a suspended GSTIN cannot generate an e-way bill. However, a suspended GSTIN as a recipient or as a transporter can get a generated e-way bill.
2. the mode of transport ‘Ship’ has now been updated to ‘Ship/Road cum Ship’ so that the user can enter a vehicle number where goods are initially moved by road and a bill of lading number and date for movement by ship. This will help in availing the ODC benefits for movement using ships and facilitate the updating of vehicle details as and when moved on road.

18th May 2021
The CBIC in Notification 15/2021-Central Tax has notified that the blocking of GSTINs for e-Way Bill generation is now considered only for the defaulting supplier’s GSTIN and not for the defaulting recipient or the transporter’s GSTIN.

17th March 2021
1. The e-way bills portal has released an update stating that e-way bills cannot be generated with only SAC codes (99) for services. There should be a minimum of one HSN code belonging to goods mentioned mandatorily.
2. Vehicle type ODC is provisioned for transport mode ‘Ship’.
3. Transporters are provided with a report of e-way bills based on the assigned date.

22nd December 2020
1. The CBIC increased the distance per day in case of goods transported through vehicles, other than the over-dimensional cargo, for determining the validity, as follows:
(a) It is one day – For a distance of up to 200 km as against earlier 100 km
(b) An additional day is taken- For every additional 200 km or part thereof, as against previously notified additional 100 km or part thereof
2. Regarding blocking of the e-way bill where a taxpayer fails to file GSTR-3B, the provision has been amended to replace two or more months with two or more tax periods. The same has been changed to include the quarterly return filers.

16th November 2020
1. According to Rule 138E (a) and (b) of the CGST Rules, 2017, the e-way bill generation facility of a taxpayer will be restricted, if the taxpayer fails to file their Form GSTR-3B returns or statement in Form GST CMP-08, for tax periods of two or more.
2. On 1st December 2020, the system will check the status of returns filed in Form GSTR-3B or the statements filed in Form GST CMP-08, for the class of taxpayers to whom it applies, and restrict the generation of e-way bill in case of:
(a) Non-filing of two or more returns in Form GSTR-3B for the months up to October 2020; and
(b) Non-filing of two or more statements in Form GST CMP-08 for the quarters up to July to September 2020
3. From 1st December 2020 onwards, blocking of e-way bill generation facilities would be made applicable to all taxpayers, irrespective of their Aggregate Annual Turnover (AATO), according to the terms of Rule 138E (a) and (b) of the CGST Rules, 2017.
4. The blocking will take place periodically from 1st December 2020 onwards.
5. To continue generating e-way bill on the e-way bill portal, taxpayers are advised to file their pending GSTR-3B returns/GST CMP-08 statements immediately.

Way bill in Andhra Pradesh: Pre e-Waybill era

Andhra Pradesh has emerged as a state in India with well-developed social, physical and industrial infrastructure. The state has also attracted a lot of FDI’s during the past decade. With an outstanding infrastructure of ports and airports, the state has an edge for business w.r.t. exports and manufacturing activities. As until now, the state has 20 operational SEZ’s which again shows the thrust of Andhra Pradesh’s Government on business development in the state. The government has tried to keep the taxes as beneficial for its trade and businesses as possible.

During the VAT era, for tracking the movement of goods so there’s no leakage of revenue in the state, Andhra Pradesh had notified transit pass system.   For any movement of taxable goods in, from or to the state, a permit in Form 600/602 had to be generated and carried along with the vehicle during transfer of goods from one place to another. This was generated from visiting the commercial tax department’s website of Andhra Pradesh  Back in 2005, the state government has notified the goods on whose transit, the advance waybills will be required to be generated. With the coming in of e-Waybill, all the older requirements have been terminated as of now.

For inward movement of goods, a Form X or 600 was required to be generated electronically in triplicate. For the outbound goods, Form 602 was prescribed and required to be generated in triplicate as well.

Eway bill for sending goods outside the state

Through an order passed by the Central Government on 7th March, 2018, the cross border or say inter-state movement of goods have been brought within the framework of National Eway bill system from 1st April, 2018. Thus, for any movement to outside the state from Andhra Pradesh, the dealers are required to generate Eway bill on the NIC Portal

Eway bill for sending goods within the state

As on today, the requirement for generating waybills had been put on hold by the state government by an order issued after rolling in of GST after July, 2017. Now by an order issued on 11th April 2018, for the movement of goods within the state from 15th April 2018 onwards, e-Waybill will be required to generate where the value of goods being transferred exceed Rs, 50,000. Andhra Pradesh along with four other states has agreed for the same and the transit pass requirements have been made mandatory for dealers in Andhra Pradesh.

Different ways to generate Eway bill

There are two methods of generating the Eway bill:

  • Through the online portal
  • Through SMS (Short Message Service)

For the generation of Eway bills through the online portal, the dealers have to visit the NIC Portal. The dealers are required to register themselves on the portal using their GSTIN and then they can start generating Eway bills for movement of goods. The details like consignee name and address, item description, a value of goods, quantity, etc. are to be provided for generating the Eway bill. The form to be filled is pretty much self-explanatory and has been made user-friendly for the dealers.

SMS mode of generating Eway bill in Andhra Pradesh

The Central Government has also brought in a channel of generating e-Waybills though SMS. For using this service, please follow the steps as shown here.

Validity of Eway bill

An Eway bill is valid for the below mentioned periods which are broadly based on the distance traveled by the goods in transit. The validity of theEway bill is calculated from the date and time when the Eway bill was generated.

Edit
Type of conveyance DistanceValidity of EWB
Other than Over dimensional cargoLess Than 100 Kms1 Day
For every additional 100 Kms or part thereof1 Additional Day
For Over dimensional cargo Less Than 20 Kms1 Day
For every additional 20 Kms or part thereof1 Additional Day

The validity of Eway bill can be extended also. The generator of such e-Waybill has to either four hours before expiry or within four hours after its expiry can extend Eway bill validity.

Rejection of Eway bill

A dealer has an option to reject the Eway bill generated by any other party (recipient or supplier) using the dealer’s GSTIN. For example, if the consignment didn’t reach the destination at all as it was canceled on the way, the recipient may reject the Eway bill. The dealer requires the following to reject an Eway bill:

  • Date of generation of Eway bill
  • Eway bill number you want to reject

Steps to reject an Eway bill:

  • Login to the Eway bill portal and click on ‘Reject’.
  • Select the date on which Eway bill was generated and click on ‘Submit’
  • The list of all Eway bills that were generated on the selected date appears.
  • Tick mark the Eway bills you want to reject.
  • A message appears on the screen once the Eway bill is successfully rejected.

Note: The acceptance or rejection of the Eway bill can be communicated. If the communication of acceptance or rejection is not sent within 72 hours, the Eway bill is automatically deemed to be accepted.

Cancellation of Eway bill after its generation

If the goods were never transported or are not transported as per the details furnished in the Eway bill, then the generator of such e-way bills can cancel the Eway bill by following the steps below. Steps to cancel an Eway bill are as follows:

Step-1: Click on ‘Eway bill’ / ‘Consolidated EWB’ and Select ‘Cancel’ from the drop down

Step-2: Enter the 12 -digit E-Waybill number for the EWB you want to cancel and click on ‘Go’ The EWB selected appears. Give a suitable reason for cancellation. For example, the goods are not being moved, incorrect entry in the Eway bill entered.

The following shall be kept in mind for cancellation of Eway bill:

  • Eway bills can be canceled by the generator of such Eway bills only.
  • The time-limit to cancel is within 24 hours of generating the Eway bill.
  • Once canceled, it is illegal to use such Eway bill.
  • If the Eway bill verified by any empowered officer it cannot be canceled.

Common issues faced by dealers of Andhra Pradesh

In the state of Andhra Pradesh, a common issue which the retail traders feel is the rate of 5% on textiles and 12% on readymade garments is quite high. This has led to steep fall in the businesses as earlier there was no tax on yarn and cotton textiles. The VAT on readymade garments also was between 5 to 7.5 percent. Due to this, the smaller dealers and traders have incurred huge losses.

The problem is primarily being faced by the small-scale dealers. Also, a large group of exporters faces problems with the refunds related to GST on exports. They feel that where the proper flow of refunds is lacking, the working capital for the dealers are blocked and it creates hardships for them in conducting business smoothly.

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