Eway Bill under GST in Haryana

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 update on e-way bills

29th August 2021
From 1st May 2021 to 18th August 2021, the taxpayers will not face blocking of e-way bills for non-filing of GSTR-1 or GSTR-3B (two months or more for monthly filer and one quarter or more for QRMP taxpayers) for March 2021 to May 2021.

4th August 2021
Blocking of e-way bills due to non-filing of GSTR-3B resumes from 15th August 2021.

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 Haryana: Pre Eway Bill era

Haryana has gradually grown in terms of businesses over the past two decades. It is also the largest automobile hub in the country accounting for manufacturing of almost 66 percent of the passenger cars, 50 percent of the tractors and 60 percent of two-wheelers country. There has also been remarkable growth in the IT sector making Haryana the third largest exporter of software services. Before bringing in Eway Bill (i.e. pre GST era), the concept of declaration for transport of goods was brought in by the state government.

The VAT rules were implemented through a circular specifying the details on 22nd May 2003. This included that for any movement of goods valued above Rs. 10,000, the dealers had to generate a declaration in Form VAT-D4 (Inward and Outward) or commonly referred to as ‘Transit Slip’ giving details of goods, consignor, consignee and transporter.

The transit slip was to be generated by visiting the state governments website at  www.haryanatax.gov.in It was also provided that where any tax-free goods were being transferred, the transit slip was not required to be generated.

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 the inter-state movement of goods has been brought within the framework of National Eway Bill system from 1st April 2018. Thus, for any movement to outside the state from Haryana, the dealers are required to generate Eway Bill on the portal (https://Eway Bill.nic.in/).

Eway bill for sending goods within the state

By an order passed on 30th March 2018, the state government notified the dealers that no Eway Bill is required to be generated for intra-state (within the state) movement of goods with effect from 1st April 2018. Thus, there is no requirement of the permits (Eway Bill) for movement of goods within the state as of today.

Now as communicated by the Haryana Government on 15th April 2018, for the movement of goods within the state from 20th April 2018 onwards, Eway Bill will be required to generate for all the goods where the value of goods being transferred exceed Rs, 50,000. Haryana along with five other states has agreed for the same and the transit pass requirements have been made mandatory for dealers in Haryana.

Different ways to generate Eway Bill

There are two methods of generating the Eway Bill:

I. Through the online portal

II. 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, the 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. For SMS mode of generating Eway Bill, the Central Government has also brought in a channel of generating Eway Bills through SMS. For using this service, please follow the steps as shown here https://cleartax.in/s/generate-gst-eway-bill-via-sms.

The validity of Eway Bill

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

Edit

Type of conveyance	Distance	Validity of EWB
Other than Over dimensional cargo	Less than 100 Km	1 Day
	For every additional 100 Kms or part thereof	1 Additional Day
For Over dimensional cargo	Less than 20 Km	1 Day
	For every additional 20 Kms or part thereof	1 Additional Day

The validity of Eway Bill can be extended also. The generator of such Eway Bill 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 Bills 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 cancelled on the way, the recipient may reject the Eway Bill. The dealer requires the following to reject an Eway Bill:

A. Date of generation of Eway Bill

B. Eway Bill number you want to reject

Steps to reject an Eway Bill

Step 1: Login to the Eway bill portal and click on ‘Reject’

Step 2: Select the date on which Eway bill was generated and click on ‘Submit’

Step 3: The list of all Eway Bills that were generated on the selected date appears

Step 4: 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 Eway bills can cancel the Eway Bill by following the steps below.

Steps to cancel an Eway Bill

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

Step 2: Enter the 12 -digit Eway Bill 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 Bills:

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