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
Extension in the Validity of e-way bills
Update as on 9th June 2020
Any e-way bills generated on or before 24th March 2020 (whose validity has expired on or after 20th day of March 2020) is extended till 30th June 2020.
Update as on 5th May 2020
Any e-way bill generated on or before 24th March 2020 remains valid until 31st May 2020, if its validity period expires anytime between 20th March 2020 and 15th April 2020.
Update as on 3rd April 2020
The validity of the e-way bill extended till 30th April 2020, if the e-way bill expires between 20th March 2020 to 15th April 2020.
Further, the CBIC’s notification of extended time limit up to 30th June 2020 for any compliance falling due between 20th March 2020 and 29th June 2020 does not apply to the generation of e-way bills after 15th April 2020.
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:
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.
- Through the online portal
- Through SMS (Short Message Service)
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.
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.
|Type of conveyance
||Validity of EWB
|Other than Over dimensional cargo
||Less Than 100 Kms
|For every additional 100 Kms or part thereof
||1 Additional Day
|For Over dimensional cargo
||Less Than 20 Kms
|For every additional 20 Kms or part thereof
||1 Additional Day
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:
Steps to reject an Eway bill:
- Date of generation of Eway bill
- Eway bill number you want to reject
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.
- 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.
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.