A person generating the eway bill is required to select the transaction type – “outward supplies” or “inward supplies”. In case of “outward supplies” he is also required to select the sub-type which consists of various options like
“Supply, Exports, Job Work, SKD / CKD, Recipient not known, for own use, Exhibition or Fair, Line Sales or Others. “
Let’s understand what it means by selecting CKD/SKD here in detail:
- Semi Knocked Down/Completely Knocked down( CKD/SKD)
- Circumstances and Industry where this transaction type is prevalent
- Eway bill requirements for SKD/CKD
- Procedure for generation of eway bil
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.
Semi Knocked Down/Completely Knocked down( CKD/SKD)
In certain cases, the goods required to be transported are so huge that it is practically impossible to carry the same in a single transport vehicle. Additionally, in certain cases, it is logistical convenient to move the goods in parts rather than move the entire goods in a single transport.
These are referred to as Semi Knocked Down (SKD) or Completely Knocked Down (CKD) goods. In these cases, the goods are being supplied under the cover of a single invoice but more than one vehicle is used for transport of such vehicles.
Example- Crane is being supplied from Gurgaon to Kerala under a single invoice but for logistical convenience, the crane is partially knocked down and shipped in say three trucks.
Circumstances and Industry where this transaction type is prevalent
Often referred to a “screw driver technology”, Transport of goods in SKD/CKD form is prevalent in many industries like Motor Car Industries, Large Machine Manufacturing Industry etc where the unassembled parts are transported to the showroom using more than one transport vehicle and these are then assembled and sold in the showrooms.
In fact, at many occasions, we would have purchased furniture from the furniture store and wonder how we will be able to transport the same to our house and also carry it to the 5th floor.
But after settling our bills, we are surprised at the compact package which the store owner hands over to us which contains the entire furniture in CKD form which comes with a manual and lot of screwdrivers. The manual helps us assemble the entire piece
Eway bill requirement for SKD/CKD
For the purpose of movement of goods which are under SKD / CKD condition, the supplier needs to follow the below procedure
Example – Machine “A” having a single invoice, unassembled and transported through 4 vehicles. In this case 4 delivery challans with 4 EWay bills has to be generated for each consignment with corresponding vehicle number.
- Raise a single invoice for the supply of goods, though getting transported via different vehicles
- Raise delivery challan for each of the vehicles drawing reference to the invoice number (same for all the delivery challans)
- Each Vehicle to carry delivery challan along with the certified copy of the invoice
- Eway bill to be generated for every delivery challan generated for different vehicles
- Original invoice to be sent along with the last consignment
Procedure for generation of eway bill
Login to EWay bill portal
Go to Eway bill>>generate new>>
Step- 3 Select Transaction Type as “Outward” and subtype as “SKD/CKD”
Update the Delivery Challan Details and complete Part A and Part B to generate the Eway Bill against each such delivery challan.